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