In this Act:
"departing" Australia superannuation payment has the same meaning as in the Income Tax Assessment Act 1997 .
"element taxed in the fund" has the same meaning as in the Income Tax Assessment Act 1997 .
"element untaxed in the fund" has the same meaning as in the Income Tax Assessment Act 1997 .
"excess untaxed roll-over amount" has the same meaning as in the Income Tax Assessment Act 1997 .
"roll-over superannuation benefit" has the same meaning as in the Income Tax Assessment Act 1997 .
"taxable component" has the same meaning as in the Income Tax Assessment Act 1997 .
"tax free component" has the same meaning as in the Income Tax Assessment Act 1997 .