Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 306.1

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