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 302 of the Income Tax Assessment Act 1997
applies to payments to you from a foreign superannuation fund covered by this
section after another person's death, because the other person was a
member of that fund, in the same way as it would apply if the payments were
superannuation death benefits paid to you from a complying superannuation
fund.