Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division sets out the tax treatment of superannuation death benefits received by members of complying plans etc. This treatment varies depending on the age of the deceased when they died (and in some cases on the age of the recipient of the benefit).
Table of sections
302 - 5 Division applies to superannuation death benefits paid from complying plans etc.
302 - 10 Superannuation death benefits paid to trustee of deceased estate