s 307-290
In forceTaxed and untaxed elements of death benefit superannuation lump sums
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 307Key concepts relating to superannuation benefits
307-290 Taxed and untaxed elements of death benefit superannuation lump sums
For the purposes of section 307‑290 of the Income Tax Assessment Act 1997:
(a)
treat a deduction made under former section 279 of the Income Tax Assessment Act 1936 as having been made under section 295‑465 of the Income Tax Assessment Act 1997 instead; and
(b)
treat a deduction made under former section 279B of the Income Tax Assessment Act 1936 as having been made under section 295‑470 of the Income Tax Assessment Act 1997 instead.
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