Income Tax Assessment Act 1997
A *superannuation benefit is a roll-over superannuation benefit if:
(a) the benefit is a *superannuation lump sum and a *superannuation benefit; and
(b) the benefit is not a superannuation benefit of a kind specified in the regulations; and
(c) the benefit satisfies any of the following conditions:
(i) it is paid from a *complying superannuation plan;
(ii) it is an *unclaimed money payment;
(iii) it arises from the commutation of a *superannuation annuity; and
(d) the benefit satisfies any of the following conditions:
(i) it is paid to a complying superannuation plan;
(ii) it is paid to an entity to purchase a superannuation annuity from the entity.
A superannuation benefit may be paid from one superannuation plan of a superannuation provider to another superannuation plan of the same provider.
For the treatment of amounts transferred within a superannuation plan, see subsection 307-5(8) .
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