Commonwealth Consolidated Acts Commonwealth Consolidated ActsA * roll - over superannuation benefit that you are taken to receive under section 307 - 15 is not assessable income and is not * exempt income.
Note: Roll - over superannuation benefits are paid into a complying superannuation plan or are used to purchase a superannuation annuity on your behalf. However, you are taken to receive the benefit under subsection 307 - 15(1).