Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

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Part 3 heading inserted by SLI No 103 of 2007, reg 3 and Sch 1 item 3, applicable in relation to a financial year that starts on or after 1 July 2007.

Division 307 - Key concepts relating to superannuation benefits  

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Div 307 inserted by SLI No 90 of 2007, reg 4 and Sch 2 item 1, effective 1 July 2007.

Subdivision 307-D - Superannuation interests  

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Subdiv 307-D inserted by SLI No 90 of 2007, reg 4 and Sch 2 item 1, effective 1 July 2007.

REGULATION 307-200.02  

307-200.02   MEANING OF SUPERANNUATION INTERESTS  
For subsection 307-200(2) of the Act, every amount, benefit or entitlement that a member holds in a self-managed superannuation fund is to be treated as 1 superannuation interest in the superannuation fund unless the amount, benefit or entitlement is to be treated as 2 or more superannuation interests in accordance with 1 of the other arrangements in this Subdivision.

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Reg 307-200.02 amended by SLI No 202 of 2007, reg 3 and Sch 1 item 4, by substituting " self managed superannuation fund is to be treated as 1 superannuation interest in the " for " superannuation plan is to be treated as 1 superannuation interest in the relevant " , effective 1 July 2007.

Reg 307-200.02 inserted by SLI No 90 of 2007, reg 4 and Sch 2 item 1, effective 1 July 2007.

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