Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-A - Superannuation benefits generally  

SECTION 307-5.01  

307-5.01   WHAT IS A SUPERANNUATION BENEFIT?  
For the purposes of subparagraph 307-5(7)(a)(ii) of the Act, the Family Law (Superannuation) Regulations 2001 are prescribed.