INCOME TAX ASSESSMENT ACT 1997 - SECT 301.1 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 301.1
What this Division is aboutThis Division sets out the tax treatment of superannuation benefits received by members of complying plans etc. This treatment varies depending on the age of the member when they receive the benefit. This Division also sets out the tax treatment of departing Australia superannuation payments and certain payments less than $200.
301 - 5 Division applies to superannuation member benefits paid from
complying plans etc.