Income Tax Assessment Act 1997
SECTION 301-125 301-125 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) , 20H(2) , (2AA) , (2A) or (3) , 20QF(2) , 21E(2) , 22B(2) or 24G(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 as if it were paid from a *superannuation plan.
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