s 301-5
In forceExtended application to certain foreign superannuation funds
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 301Superannuation member benefits paid from complying plans etc.
301-5 Extended application to certain foreign superannuation funds
(1)
A foreign superannuation fund is covered by this section if:
(a)
the fund has been a complying superannuation fund; and
(b)
the fund last stopped being a complying superannuation fund after 1 July 1988 and before 1 July 1995.
(2)
Division 301 of the Income Tax Assessment Act 1997 applies to payments to you from a foreign superannuation fund covered by this section because you are a member of the fund in the same way as it would apply if the payments were superannuation member benefits paid to you from a complying superannuation fund.
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