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 307
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Key concepts relating to superannuation benefits
Subdivision 307-D
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Superannuation interests
SECTION 307-200.02
307-200.02
MEANING OF SUPERANNUATION INTERESTS
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TREATING SUPERANNUATION INTERESTS AS 1 SUPERANNUATION INTEREST (SELF-MANAGED SUPERANNUATION FUNDS)
For the purposes of subsection 307-200(2) of the Act, 2 or more superannuation interests that a member holds in a self-managed superannuation fund are to be treated as one superannuation interest by: (a) treating every amount, benefit or entitlement that the member holds in the fund as one superannuation interest; but (b) excluding from that treatment any amount, benefit or entitlement that is to be treated as 2 or more superannuation interests in accordance with section 307-200.05 .
For the purposes of subsection 307-200(2) of the Act, 2 or more superannuation interests that a member holds in a self-managed superannuation fund are to be treated as one superannuation interest by: (a) treating every amount, benefit or entitlement that the member holds in the fund as one superannuation interest; but (b) excluding from that treatment any amount, benefit or entitlement that is to be treated as 2 or more superannuation interests in accordance with section 307-200.05 .
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