Commonwealth Numbered ActsThe amount of the tax is as follows:
(a) for the tax free component of the departing Australia superannuation payment--nil;
(b) for the element taxed in the fund of the taxable component of the departing Australia superannuation payment--30%;
(c) for the element untaxed in the fund of the taxable component of the departing Australia superannuation payment--40%.
[ Minister's second reading speech made in--
House of Representatives on 7 December 2006
Senate on 26 February 2007 ]
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(207/06) |