A * superannuation benefit that you receive (or are taken to receive) is not assessable income and is not * exempt income if it is paid in response to a release authority issued under section 131 - 15 in Schedule 1 to the Taxation Administration Act 1953 in relation to you.
Note: In some cases, a related amount may still be included in your assessable income (see Subdivision 292 - B and sections 304 - 20 and 313 - 20).