Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-C - Components of a superannuation benefit  

SECTION 307-140  

307-140   Contributions-splitting superannuation benefit consists entirely of taxable component  

The components of a *superannuation benefit that is a *contributions-splitting superannuation benefit are as follows:

(a) the *tax free component is nil;

(b) the *taxable component is the amount of the benefit.