Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 301.125

    For 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.

Table of sections

301 - 170   Departing Australia superannuation payments

301 - 175   Treatment of departing Australia superannuation benefits