Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 306.10

Roll-over superannuation benefit--directed termination payment

                   For the purposes of the definition of specified roll-over amount in the Income Tax Assessment Act 1997 , treat the taxable component of a directed termination payment (within the meaning of section 82-10F) as the element untaxed in the fund of a superannuation benefit that is a roll-over superannuation benefit.

Table of sections

307-125    Treatment of tax free component of existing pension payments etc.

307-127    Extension--income stream replacing an earlier one because of an involuntary roll-over

307-230    Total superannuation balance--modification for transfer balance just before 1 July 2017

307-290    Taxed and untaxed elements of death benefit superannuation lump sums

307-345    Low rate component--Effect of rebate under the Income Tax Assessment Act 1936



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback