Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-B - Superannuation lump sums and superannuation income stream benefits  

REGULATION 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.