Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc  

SECTION 302-5   Extended application to certain foreign superannuation funds  

302-5(1)    
A foreign superannuation fund is covered by this section if:

(a) the fund has been a complying superannuation fund; and

(b) the fund last stopped being a complying superannuation fund after 1 July 1988 and before 1 July 1995.

302-5(2)    
Division 302 of the Income Tax Assessment Act 1997 applies to payments to you from a foreign superannuation fund covered by this section after another person's death, because the other person was a member of that fund, in the same way as it would apply if the payments were superannuation death benefits paid to you from a complying superannuation fund.