Taxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013
Reference: OPS 2013/8
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 28 November 2013
Signatory: Arthur Sinodinos Assistant Treasurer
Registration number: F2013L02050
Registration date: 5 December 2013

I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following instrument.

1 Name of legislative instrument: This legislative instrument is the Taxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013. | 2 Commencement: This legislative instrument commences on 1 July 2012. | 3 Authority: This legislative instrument is made under the Act. | 4 Interpretation: Expressions have the same meaning in this legislative instrument as in the Income Tax Assessment Act 1997. 5. For subsection 133-130(2) in Schedule 1 to the Act, the superannuation benefits specified in the following table are excluded from being an end benefit for the purposes of the taxation law. Table of superannuation benefits that are not end benefits Item A superannuation benefit that is a: 1 Family law superannuation payment.