Commonwealth Consolidated Acts Commonwealth Consolidated ActsFor the purposes of the definition of specified roll-over amount in the Income Tax Assessment Act 1997 , treat the taxable component of a directed termination payment (within the meaning of section 82-10F) as the element untaxed in the fund of a superannuation benefit that is a roll-over superannuation benefit.
Table of sections 307-125 Treatment of tax free component
of existing pension payments etc. 307-290 Taxed and untaxed
elements of death benefit superannuation lump sums 307-345
Low rate component--Effect of rebate under the Income Tax Assessment Act 1936
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