Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 134-130 MEANING OF DIVISION 296 END BENEFIT 134-130(1)
A * superannuation benefit is the Division 296 end benefit for a * superannuation interest if it is the first superannuation benefit to become payable from the interest, disregarding a benefit that is any of the following: (a) a * roll-over superannuation benefit paid to a * complying superannuation plan that is a * successor fund; (b) a * family law superannuation payment; (c) a benefit that becomes payable under the condition of release specified in item 105 of the table in Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994 (about severe financial hardship); (d) a benefit that becomes payable under the condition of release specified in item 107 of that table (about compassionate ground); (e) a benefit specified in an instrument under subsection (2) .
134-130(2)
The Minister may, by legislative instrument, specify a * superannuation benefit for the purposes of paragraph (1)(e) .
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