SUPERANNUATION (DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS TAX) ACT 2007

SECTION 3  

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 .