Commonwealth of Australia Consolidated Acts Commonwealth of Australia Consolidated ActsThis Division sets out the tax treatment of payments made from one superannuation plan to another superannuation plan, and of similar payments.
Table of sections
Operative provisions
306-5 Effect of a roll-over superannuation benefit
306-10 Roll-over superannuation benefit
306-15 Tax on excess untaxed roll-over amounts
306-20 Effect of payment to government of unclaimed superannuation money
306-25 Payments connected with financial claims scheme to RSAs