Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 307.290

Taxed and untaxed elements of death benefit superannuation lump sums

                   For the purposes of section 307-290 of the Income Tax Assessment Act 1997 :

                     (a)  treat a deduction made under former section 279 of the Income Tax Assessment Act 1936 as having been made under section 295-465 of the Income Tax Assessment Act 1997 instead; and

                     (b)  treat a deduction made under former section 279B of the Income Tax Assessment Act 1936 as having been made under section 295-470 of the Income Tax Assessment Act 1997 instead.



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