Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 285
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General concepts relating to superannuation
SECTION 285-5
Transfers of property
285-5(1)
Any of the following payments covered by this Part can be or include a transfer of property:
(a) a contribution;
(b) a *superannuation lump sum.
285-5(2)
The amount of the payment is or includes the *market value of the property.
285-5(3)
The *market value is reduced by the value of any consideration given for the transfer of the property.
View history note
Hide history noteAny of the following payments covered by this Part can be or include a transfer of property:
(a) a contribution;
(b) a *superannuation lump sum.
285-5(2)
The amount of the payment is or includes the *market value of the property.
285-5(3)
The *market value is reduced by the value of any consideration given for the transfer of the property.
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