An * unclaimed money payment that you are taken to receive under
section 307 - 15 because it is paid in accordance with the
Superannuation (Unclaimed Money and Lost Members) Act 1999 , or because it is
paid as mentioned in subsection 18(4) of that Act, to the Commissioner
or a State or Territory authority (within the meaning of that Act) is not
assessable income and is not * exempt income.