Miscellaneous 301125 Unclaimed money payments by the Commissioner For the purposes of this Subdivision, treat a lump *superannuation sum paid by the Commissioner under subsection 17(2), 20H(2), (2AA), (2A) or (3) or 24G(2) of the Superannuation (Unclaimed as if it were paid from a Money and Lost Members) Act 1999 plan. *superannuation Subdivision 301D—Departing Australia superannuation payments Table of sections 301170 Departing Australia superannuation payments 301175 Treatment of departing Australia superannuation benefits 301170 Departing Australia superannuation payments (1) A lump sum is a departing Australia *superannuation if it: superannuation payment (a) is paid to a person who has departed Australia; and (b) is paid: accordance with regulations under the Superannuation or the Industry (Supervision) Act 1993 Retirement that are specified in Savings Accounts Act 1997 regulations made for the purposes of this definition; or (ii) in accordance with section 67A of the or Superannuation Accounts Act 1995; (iii) by an exempt public sector superannuation scheme (within the meaning of section 10 of the Superannuation and is made in Industry (Supervision) Act 1993) accordance with rules of the fund that are substantially similar to the regulations specified as mentioned in subparagraph (i).
Miscellaneous 301125 Unclaimed money payments by the Commissioner For the purposes of this Subdivision, treat a *superannuation lump sum paid by the Commissioner under subsection 17(2), 20H(2), (2AA), (2A) or (3) or 24G(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 as if it were paid from a *superannuation plan. Subdivision 301D—Departing Australia superannuation payments Table of sections 301170 Departing Australia superannuation payments 301175 Treatment of departing Australia superannuation benefits 301170 Departing Australia superannuation payments (1) A *superannuation lump sum is a departing Australia superannuation payment if it: (a) is paid to a person who has departed Australia; and (b) is paid: accordance with regulations under the Superannuation Industry (Supervision) Act 1993 or the Retirement Savings Accounts Act 1997 that are specified in regulations made for the purposes of this definition; or (ii) in accordance with section 67A of the Superannuation Accounts Act 1995; or (iii) by an exempt public sector superannuation scheme (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993) and is made in accordance with rules of the fund that are substantially similar to the regulations specified as mentioned in subparagraph (i).
Income_Tax_Assessment_Act_1997_Super_Extract-1.docx