Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 307.65

  (1)   A superannuation lump sum is a * superannuation benefit that is not a * superannuation income stream benefit (see section   307 - 70).

  (2)   Treat a lump sum payment arising from a partial commutation of a * superannuation income stream as a superannuation lump sum for the purposes of this Act (other than Subdivision   295 - F).