Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 (24 of 2021)

Schedule 1   Eligible rollover funds

Income Tax Assessment Act 1997

12   Subsection 307-300(3) (after table item 3A)

Insert:

3B

an amount paid to the Commissioner under section 21C of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in respect of the person

a *superannuation benefit paid from a *superannuation plan

the *element taxed in the fund of the *taxable component of that superannuation benefit


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