Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)

Schedule 7   Superannuation lump sum paid to a member having a terminal medical condition

Part 1   Amendments

Income Tax Assessment Act 1997

1   Section 11-55 (table item headed "superannuation")

After:

roll-over superannuation benefits

306-5

insert:

superannuation lump sum for recipient having terminal medical condition


303-10