Income Tax Assessment Act 1997
The *taxable component of a *superannuation benefit consists of an element taxed in the fund or an element untaxed in the fund , or both. 307-275(2)
The *taxable component of a *superannuation benefit consists wholly of an element taxed in the fund except as provided in a later section of this Subdivision. 307-275(3)
Despite subsection (2), the *taxable component of any of the following kinds of *superannuation benefit consists wholly of an element untaxed in the fund :
(a) a *small superannuation account payment;
(b) a *superannuation guarantee payment.
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