Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 (16 of 2019)
Schedule 3 Inactive low-balance accounts and consolidation into active accounts
Part 1 Amendments
Income Tax Assessment Act 1997
13 Subsection 307-300(3) (after table item 3)
Insert:
|
3A |
an amount paid to the Commissioner under section 20QD 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 |