Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 301 - Superannuation member benefits paid from complying plans etc.  

Subdivision 301-C - Member benefits: elements untaxed in fund  

Miscellaneous

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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