Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 301.125

Unclaimed money payments by the Commissioner

                   For the purposes of this Subdivision, treat a * superannuation lump sum paid by the Commissioner under subsection 17(2), 20H(2), (2AA), (2A) or (3), 20QF(2) or 24G(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 as if it were paid from a * superannuation plan.

Table of sections

301-170    Departing Australia superannuation payments

301-175    Treatment of departing Australia superannuation benefits



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