Division 307—Key concepts relating to superannuation benefits of Subdivisions Guide to Division 307 307A Superannuation benefits generally 307B Superannuation lump sums and superannuation income stream benefits 307C Components of a superannuation benefit 307D Superannuation interests 307E Elements taxed and untaxed in the fund of the taxable component of superannuation benefit 307F Low rate cap and untaxed plan cap amounts 307G Other concepts to Division 307 3071 What this Division is about This Division defines concepts used in Divisions 301 to 306, such as and the and superannuation benefit, tax free component of such benefits. To work out those taxable component components, it is often necessary to work out the corresponding components of the from which the benefit superannuation interest is paid (see Subdivision 307D). This Division also defines the and the element taxed in the fund of superannuation benefits, which are element untaxed in the fund relevant to superannuation benefits paid from untaxed funds etc. (see Subdivision 307D).
Division 307—Key concepts relating to superannuation benefits of Subdivisions Guide to Division 307 307A Superannuation benefits generally 307B Superannuation lump sums and superannuation income stream benefits 307C Components of a superannuation benefit 307D Superannuation interests 307E Elements taxed and untaxed in the fund of the taxable component of superannuation benefit 307F Low rate cap and untaxed plan cap amounts 307G Other concepts to Division 307 3071 What this Division is about This Division defines concepts used in Divisions 301 to 306, such as superannuation benefit, and the tax free component and taxable component of such benefits. To work out those components, it is often necessary to work out the corresponding components of the superannuation interest from which the benefit is paid (see Subdivision 307D). This Division also defines the element taxed in the fund and the element untaxed in the fund of superannuation benefits, which are relevant to superannuation benefits paid from untaxed funds etc. (see Subdivision 307D).