INCOME TAX ASSESSMENT REGULATIONS 1997

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 301 - Superannuation member benefits paid from complying plans etc  

Subdivision 301-D - Departing Australia superannuation payments  

REGULATION 301-170.01   301-170.01   DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS  


For subparagraph (b)(i) of the definition of departing Australia superannuation payment in section 301-170 of the Act, the following regulations are prescribed:


(a) regulations 6.20A , 6.20B and 6.24A of the SIS Regulations;


(b) regulation 4.23A of the RSA Regulations.




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