Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 306
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Roll overs etc.
SECTION 306-10.01
306-10.01
ROLL-OVER SUPERANNUATION BENEFIT
For the purposes of paragraph 306-10(b) of the Act, each of the following kinds of superannuation benefit is specified:
(a) a superannuation death benefit, unless it is paid to an entitled recipient covered by subregulation 6.21(2A) of the SIS Regulations or subregulation 4.24(3A) of the RSA Regulations;
(b) a benefit to which section 303-10 of the Act, or section 303-10 of the Income Tax (Transitional Provisions) Act 1997 , applies.
For the purposes of paragraph 306-10(b) of the Act, each of the following kinds of superannuation benefit is specified:
(a) a superannuation death benefit, unless it is paid to an entitled recipient covered by subregulation 6.21(2A) of the SIS Regulations or subregulation 4.24(3A) of the RSA Regulations;
(b) a benefit to which section 303-10 of the Act, or section 303-10 of the Income Tax (Transitional Provisions) Act 1997 , applies.
Note:
These kinds of superannuation benefits are not roll-over superannuation benefits (see section 306-10 of the Act).
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