INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 16 - Insurance and superannuation  

SECTION 160ZZJA   RSAs  

160ZZJA(1)   [Disposals in relation to RSAs]  

This Part does not apply in respect of the disposal of a right to, or to any part of, an RSA.

160ZZJA(2)   [Payments out of RSAs]  

For the purposes of subsection (1), but without limiting the generality of section 160M , an act, transaction or event that results in the payment of an amount to a person out of an RSA constitutes the disposal of the right of the person to the amount.