Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 2   Unclaimed superannuation money

Part 2   Other amendments

Income Tax Assessment Act 1997

43   At the end of Subdivision 301-C

Add:

Miscellaneous

301-125 Unclaimed money payments by the Commissioner

For the purposes of this Subdivision, treat a *superannuation lump sum paid by the Commissioner under subsection 17(2) or section 20H of the Superannuation (Unclaimed Money and Lost Members) Act 1999 as if it were paid from a *superannuation plan.