INCOME TAX ASSESSMENT ACT 1997 - SECT 301.125 Unclaimed money payments by the Commissioner
INCOME TAX ASSESSMENT ACT 1997 - SECT 301.125
Unclaimed money payments by the CommissionerFor the purposes of this Subdivision, treat a * superannuation lump sum paid by the Commissioner under subsection 17(2), 20H(2), (2AA), (2A) or (3), 20QF(2), 21E(2), 22B(2) or 24G(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 as if it were paid from a * superannuation plan.
301 - 170 Departing Australia superannuation payments
301 - 175 Treatment of departing Australia superannuation benefits