2 an amount paid, before an eligible the of the 1 July 2007, to: termination components, of that payment (within the eligible termination (a) the Commissioner under meaning of payment, referred to in subsection 17(1) of the subsection 27A(1) subsection 307225(2) Superannuation of the of this Act Income Tax (Unclaimed Money and Assessment Act Lost Members) Act 1999; or as in just 1936, before 1 July 2007) (b) a State or Territory authority, as mentioned in subsection 18(4) of that Act; in respect of the person 3 an amount paid to the a the free component *superannuation *tax Commissioner under benefit paid from a of that superannuation subsection 20F(1) of the benefit *superannuation plan Superannuation (Unclaimed Money and Lost Members) in respect of the Act 1999 person (other than an amount referred to in section 65AA of the Superannuation Guarantee (Administration) Act 1992) 4 an amount paid to the a the free component *superannuation *tax Commissioner under benefit paid from a of that superannuation section 24E of the benefit *superannuation plan Superannuation (Unclaimed Money and Lost Members) in respect of the Act 1999 person Note 1: Section 65AA of the Superannuation Guarantee (Administration) Act requires certain shortfall components to be treated as amounts 1992
2 an amount paid, before 1 July 2007, to: (a) the Commissioner under subsection 17(1) of the Superannuation (Unclaimed Money and Lost Members) Act 1999; or (b) a State or Territory authority, as mentioned in subsection 18(4) of that Act; in respect of the person an eligible termination payment (within the meaning of subsection 27A(1) of the Income Tax Assessment Act 1936, as in just before 1 July 2007) the of the components, of that eligible termination payment, referred to in subsection 307225(2) of this Act 3 an amount paid to the Commissioner under subsection 20F(1) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in respect of the person (other than an amount referred to in section 65AA of the Superannuation Guarantee (Administration) Act 1992) a *superannuation benefit paid from a *superannuation plan the *tax free component of that superannuation benefit 4 an amount paid to the Commissioner under section 24E of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in respect of the person a *superannuation benefit paid from a *superannuation plan the *tax free component of that superannuation benefit Note 1: Section 65AA of the Superannuation Guarantee (Administration) Act 1992 requires certain shortfall components to be treated as amounts
Income_Tax_Assessment_Act_1997_Super_Extract-1.docx