Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A foreign superannuation fund is covered by this section if:
(a) the fund has been a complying superannuation fund; and
(b) the fund last stopped being a complying superannuation fund after 1 July 1988 and before 1 July 1995.
(2) Division 301 of the Income Tax Assessment Act 1997
applies to payments to you from a foreign superannuation fund covered by this
section because you are a member of the fund in the same way as it would apply
if the payments were superannuation member benefits paid to you from a
complying superannuation fund.