Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 306.10

    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 - 231   Total superannuation balance--limited recourse borrowing arrangements

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