Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-A - Superannuation benefits generally  

SECTION 307-15   Payments for your benefit or at your direction or request  

307-15(1)    
This section applies for the purposes of:

(a) determining whether a payment is a superannuation benefit ; and

(b) determining whether a *superannuation benefit is made to you, or received by you.

307-15(2)    
A payment is treated as being made to you, or received by you, if it is made:

(a) for your benefit; or

(b) to another person or to an entity at your direction or request.

Note:

Paragraph (b) would cover, for example, a direction by you that a payment be rolled over from your original superannuation fund into another superannuation fund.