Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 304
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Superannuation benefits in breach of legislative requirements etc.
Guide to Division 304
SECTION 304-1
What this Division is about
View history note
Hide history noteThis Division overrides the tax treatment in Divisions 301 and 302 if payments from complying superannuation plans etc. are in breach of payment and other rules.
| Operative provisions | |
| 304-5 | Application |
| 304-10 | Superannuation benefits in breach of legislative requirements etc. |
| 304-15 | (Repealed by No 81 of 2016) |
| 304-20 | Excess payments from release authorities - paying debt account discharge liability for a superannuation interest |
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