Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

161   Section 11-55 (after table item headed "social security or like payments")

Insert:

superannuation

 

benefits generally

Divisions 301 to 306

commutation of income stream, under 25 years

303-5

death benefits

302-60
302-65
302-70
302-140

departing Australia superannuation benefits

301-175

foreign superannuation funds, lump sum benefits

305-60
305-65
305-70

member benefits ..........

301-10
301-15
301-30
301-225

release authorities, payments from

304-15

roll-over superannuation benefits

306-5

unclaimed money payment

306-20

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