Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 306.1

What this Division is about

This Division sets out the tax treatment of payments made from one superannuation plan to another superannuation plan, and of similar payments.

Table of sections

Operative provisions

306-5        Effect of a roll-over superannuation benefit

306-10      Roll-over superannuation benefit

306-12      Involuntary roll-over superannuation benefit

306-15      Tax on excess untaxed roll-over amounts

306-20      Effect of payment to government of unclaimed superannuation money

306-25      Payments connected with financial claims scheme to RSAs

Operative provisions



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