Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division overrides the tax treatment in Divisions 301 and 302 if payments from complying superannuation plans etc. are in breach of payment and other rules.
Table of sections
Operative provisions
304 - 5 Application
304 - 10 Superannuation benefits in breach of legislative requirements etc.
304 - 20 Excess payments from release authorities--paying debt account discharge liability for a superannuation interest