Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 306 - Roll-overs etc  

SECTION 306-10  

306-10   Roll-over superannuation benefit - directed termination payment  

For the purposes of the definition of specified roll-over amount in the Income Tax Assessment Act 1997 , treat the taxable component of a directed termination payment (within the meaning of section 82-10F ) as the element untaxed in the fund of a superannuation benefit that is a roll-over superannuation benefit.