Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 4 Superannuation of deceased military and police
Income Tax Assessment Act 1997
5 Payments by Commissioner in relation to lump sums paid before 1 July 2007
To avoid doubt, nothing in any taxation law (within the meaning of the Income Tax Assessment Act 1997) prevents the Commissioner of Taxation (on behalf of the Commonwealth) from making an ex-gratia payment in relation to the tax treatment of a superannuation lump sum received in an income year ending before 1 July 2007 if:
(a) the lump sum is received by a person because of the death of another person; and
(b) the person who received the lump sum is not a dependant of the deceased person.
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