Subdivision 307F defines the concessional limits used in Division 301 known as the low rate cap amount and untaxed plan cap amount. Subdivision 307A—Superannuation benefits generally Table of sections 3075 What is a superannuation benefit? 30710 Payments that are not superannuation benefits 30715 Payments for your benefit or at your direction or request 3075 What is a superannuation benefit? (1) A is a payment described in the table. superannuation benefit Types of superannuation benefits Item Column 1 Column 2 Column 3 Superannuation Superannuation Superannuation death benefit type member benefit benefit 1 A payment to you A payment to you from a superannuation from a superannuation fund, after fund payment fund another person’s death, *superannuation because you are a because the other person was a fund member. fund member. 2 A payment to you A payment to you from an RSA payment from an RSA, after another person’s *RSA because you are the death, because the other person holder of the RSA. was the holder of the RSA. 3 A payment to you A payment to you from an approved deposit from an approved deposit fund after fund payment *approved deposit fund because another person’s death, you are a depositor because the other person was a with the fund. depositor with the fund. 4 A payment to you A payment to you under small under section 63, 64, section 68 or subsection 76(7) superannuation 65, 66, 67 or 67A, or
Subdivision 307F defines the concessional limits used in Division 301 known as the low rate cap amount and untaxed plan cap amount. Subdivision 307A—Superannuation benefits generally Table of sections 3075 What is a superannuation benefit? 30710 Payments that are not superannuation benefits 30715 Payments for your benefit or at your direction or request 3075 What is a superannuation benefit? (1) A superannuation benefit is a payment described in the table. Types of superannuation benefits Item Column 1 Superannuation benefit type Column 2 Superannuation member benefit Column 3 Superannuation death benefit 1 superannuation fund payment A payment to you from a *superannuation fund because you are a fund member. A payment to you from a superannuation fund, after another person’s death, because the other person was a fund member. 2 RSA payment A payment to you from an *RSA because you are the holder of the RSA. A payment to you from an RSA, after another person’s death, because the other person was the holder of the RSA. 3 approved deposit fund payment A payment to you from an *approved deposit fund because you are a depositor with the fund. A payment to you from an approved deposit fund after another person’s death, because the other person was a depositor with the fund. 4 small superannuation A payment to you under section 63, 64, 65, 66, 67 or 67A, or A payment to you under section 68 or subsection 76(7)