Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 55 - Payments that are not exempt from income tax  

Operative provisions  

SECTION 55-5   Occupational superannuation payments  

55-5(1)    
This Part does not exempt from income tax any amount or pension paid under the following provisions or Acts, or under schemes established under any of them:

(a) Defence Force Retirement and Death Benefits Act 1973 ;

(b) Defence Forces Retirement Benefits Act 1948 ;

(c) Military Superannuation and Benefits Act 1991 ;

(ca) Australian Defence Force Superannuation Act 2015 ;

(cb) Australian Defence Force Cover Act 2015 ;

(d) Papua New Guinea (Staffing Assistance) Act 1973 ;

(e) Parliamentary Contributory Superannuation Act 1948 ;

(f) section 10 of the Superannuation (Pension Increases) Act 1971 ;

(g) section 9 or 14 of the Superannuation Act (No 2) 1956 ;

(h) subsection 8(1) of the Superannuation Act 1948 ;

(i) Superannuation Act 1922 ;

(j) Superannuation Act 1976 ;

(k) Superannuation Act 1990 ;

(l) Superannuation Act 2005 .

55-5(2)    
This section operates despite anything contained in any other provision of this Part.