Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
156 Section 10-5 (table item headed "superannuation")
Repeal the item, substitute:
|
superannuation |
|
|
benefits generally |
Divisions 301 to 306 |
|
benefits in breach of legislative requirements |
Division 304 |
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benefits received from older superannuation funds |
26AF, 26AFA |
|
complying fund becomes non-complying, effect of |
295-320 (table item 2) |
|
contributions to an approved deposit fund |
Subdivisions 295-C and 295-D |
|
contributions to an RSA |
Subdivision 295-C |
|
contributions to a superannuation fund |
Subdivisions 295-C and 295-D |
|
death benefits |
302-75
|
|
foreign superannuation funds and schemes, benefits from |
305-70 |
|
member benefits |
301-20
|
|
foreign fund becoming Australian, effect of |
295-320 (table item 3) |
|
no-TFN contributions income |
295-605 |
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returned contributions |
290-100 |
|
trustee's liability to pay tax |
295-5(2) and (3) |
|
see insurance |