Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 302-90 302-90 Deceased died aged under 60 and dependant aged under 60 - superannuation income stream: element untaxed in fund is assessable income
The *element untaxed in the fund of a *superannuation income stream benefit that you receive because of the death of a person of whom you are a *death benefits dependant is assessable income if:
(a) you are aged under 60 when you receive the benefit; and
(b) the deceased died aged under 60.
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