s 302-5
In forceExtended application to certain foreign superannuation funds
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 302Superannuation death benefits paid from complying plans etc.
302-5 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 302 of the Income Tax Assessment Act 1997 applies to payments to you from a foreign superannuation fund covered by this section after another person’s death, because the other person was a member of that fund, in the same way as it would apply if the payments were superannuation death benefits paid to you from a complying superannuation fund.
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