Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 301.90

    If you receive a * superannuation benefit that includes an * element untaxed in the fund:

  (a)   the * tax free component (if any) of the benefit is treated in the same way as the tax free component of a superannuation benefit under Subdivision   301 - B; and

  (b)   the * element taxed in the fund (if any) included in the benefit is treated in the same way as the taxable component of a superannuation benefit under Subdivision   301 - B; and

  (c)   the element untaxed in the fund is treated in accordance with this Subdivision.

Note:   If your superannuation benefit is a superannuation income stream benefit that is defined benefit income, see Subdivision   303 - A.