Commonwealth Consolidated Acts Commonwealth Consolidated ActsUnder Subdivision 303 - A, the tax treatment of superannuation income stream benefits that are defined benefit income can be less favourable to you if that income exceeds your defined benefit income cap.
Subdivision 303 - B sets out special circumstances in which superannuation benefits are neither assessable income nor exempt income.
Table of sections
Operative provisions
303 - 2 Effect of exceeding defined benefit income cap on assessable income
303 - 3 Effect of exceeding defined benefit income cap on tax offsets
303 - 4 Meaning of defined benefit income cap