Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

SECTION 307-290  

307-290   Taxed and untaxed elements of death benefit superannuation lump sums  

For the purposes of section 307-290 of the Income Tax Assessment Act 1997 :

(a) treat a deduction made under former section 279 of the Income Tax Assessment Act 1936 as having been made under section 295-465 of the Income Tax Assessment Act 1997 instead; and

(b) treat a deduction made under former section 279B of the Income Tax Assessment Act 1936 as having been made under section 295-470 of the Income Tax Assessment Act 1997 instead.