Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)

Schedule 3   Lost members' superannuation

Part 2   Other amendments

Income Tax Assessment Act 1997

39   Subsection 307-300(3) (at the end of the table)



an amount paid to the Commissioner under section 24E of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in respect of the person

a *superannuation benefit paid from a *superannuation plan

the *element taxed in the fund of the *taxable component of that superannuation benefit