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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