Income Tax Assessment Act 1997
View history note
Hide history noteThis section applies for the purposes of:
(a) determining whether a payment is a superannuation benefit ; and
(b) determining whether a *superannuation benefit is made to you, or received by you.
307-15(2)
A payment is treated as being made to you, or received by you, if it is made:
(a) for your benefit; or
(b) to another person or to an entity at your direction or request.
Note:
Paragraph (b) would cover, for example, a direction by you that a payment be rolled over from your original superannuation fund into another superannuation fund.
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