Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 3 Lost members' superannuation
Part 2 Other amendments
Income Tax Assessment Act 1997
39 Subsection 307-300(3) (at the end of the table)
Add:
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4 |
an amount paid to the Commissioner under section 24E of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in respect of the person |
a *superannuation benefit paid from a *superannuation plan |
the *element taxed in the fund of the *taxable component of that superannuation benefit |