Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 306 - Roll-overs etc  

REGULATION 306-10.01  

306-10.01   ROLL-OVER SUPERANNUATION BENEFIT  
For the purposes of paragraph 306-10(b) of the Act, each of the following kinds of superannuation benefit is specified:


(a) a superannuation death benefit, unless it is paid to a person covered by subregulation 6.21(2A) of the SIS Regulations or subregulation 4.24(3A) of the RSA Regulations in relation to the deceased member;


(b) a benefit to which section 303-10 of the Act, or section 303-10 of the Income Tax (Transitional Provisions) Act 1997 , applies.




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