INCOME TAX ASSESSMENT ACT 1997 - SECT 302.140 Superannuation lump sum--tax free status of tax free component

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 302.140

Superannuation lump sum--tax free status of tax free component

The * tax free component of a * superannuation lump sum that you receive because of the death of a person of whom you are not a * death benefits dependant is not assessable income and is not * exempt income.

Note: For tax free component , see Subdivision 307 - C.

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