Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 302
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Superannuation death benefits paid from complying plans etc.
Guide to Division 302
SECTION 302-1
What this Division is about
View history note
Hide history noteThis Division sets out the tax treatment of superannuation death benefits received by members of complying plans etc. This treatment varies depending on the age of the deceased when they died (and in some cases on the age of the recipient of the benefit).
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