Commonwealth Consolidated Acts

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SUPERANNUATION (DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS TAX) ACT 2007 - SECT 3

Definitions

    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 .



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