Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division applies to * superannuation death benefits that:
(a) are paid from a * complying superannuation plan; or
(b) are * superannuation guarantee payments, * small superannuation account payments, * unclaimed money payments, * superannuation co - contribution benefit payments or * superannuation annuity payments.
Note: For the tax treatment of superannuation member benefits paid from complying plans, see Division 301. Superannuation benefits paid from superannuation plans that are not complying superannuation plans are dealt with in Division 305.