s 306-10
In forceRoll‑over superannuation benefit—directed termination payment
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 306Roll‑overs etc.
306-10 Roll‑over superannuation benefit—directed termination payment
For 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.
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