OPS 2013/8
This legislative instrument has been repealed by F2024L00131
Taxation Administration Act 1953
Legislative Instrument
I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following instrument.
Part 1 PRELIMINARY
1 Name of legislative instrument
This legislative instrument is the Taxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013.
2 Commencement
This legislative instrument commences on 1 July 2012.
3 Authority
This legislative instrument is made under the Act.
4 Interpretation
Expressions have the same meaning in this legislative instrument as in the Income Tax Assessment Act 1997.
Part 2 SUPERANNUATION BENEFITS THAT ARE NOT END BENEFITS
5. For subsection 133-130(2) in Schedule 1 to the Act, the superannuation benefits specified in the following table are excluded from being an end benefit for the purposes of the taxation law.
| Table of superannuation benefits that are not end benefits | |
| Item | A superannuation benefit that is a: |
| 1 | Family law superannuation payment. |
28 November 2013
Arthur Sinodinos
Assistant Treasurer
Registration Number: F2013L02050
Registration Date: 5 December 2013
Related Explanatory Statements:
OPS 2013/8 - Explanatory statement