Income Tax Assessment Act 1997
The *tax free component of a *superannuation income stream benefit that you receive because of the death of a person of whom you are a *death benefits dependant is not assessable income and is not *exempt income if:
(a) you are under 60 when you receive the benefit; and
(b) the deceased died aged under 60.
For tax free component , see Subdivision 307-C .
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