Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p28
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 28/41)
Character Range: 4306993–4310334

Superannuation income stream—element untaxed in fund attracts 10% offset
Member benefits (element untaxed in fund)—recipient aged over preservation age and under 60
301‑105 Superannuation lump sum—element untaxed in fund taxed at 15% up to low rate cap amount, 30% up to untaxed plan cap amount, top rate on remainder
301‑110 Superannuation income stream—element untaxed in fund is assessable income
Member benefits (element untaxed in fund)—recipient aged under preservation age
301‑115 Superannuation lump sum—element untaxed in fund taxed at 30% up to untaxed plan cap amount, top rate on remainder
301‑120 Superannuation income stream—element untaxed in fund is assessable income
Miscellaneous
301‑125 Unclaimed money payments by the Commissioner
Subdivision 301‑D—Departing Australia superannuation payments
301‑170 Departing Australia superannuation payments
301‑175 Treatment of departing Australia superannuation benefits
Subdivision 301‑E—Superannuation lump sum member benefits less than $200
301‑225 Superannuation lump sum member benefits less than $200 are tax free
              Subdivision 301‑F—Veterans' superannuation (invalidity pension) tax offset
301‑275 Veterans' superannuation (invalidity pension) tax offset
Division 302—Superannuation death benefits paid from complying plans etc.
Guide to Division 302
302‑1 What this Division is about
Subdivision 302‑A—Application
302‑5 Division applies to superannuation death benefits paid from complying plans etc.
302‑10 Superannuation death benefits paid to trustee of deceased estate
Subdivision 302‑B—Death benefits to dependant
Lump sum death benefits to dependants are tax free
302‑60 All of superannuation lump sum is tax free
Superannuation income stream—either deceased died aged 60 or above or dependant aged 60 or above
302‑65 Superannuation income stream benefits are tax free
Superannuation income stream—deceased died aged under 60 and dependant aged under 60
302‑70 Superannuation income stream—tax free status of tax free component
302‑75 Superannuation income stream—taxable component attracts 15% offset
Death benefits to dependant—elements untaxed in fund
302‑80 Treatment of element untaxed in the fund of superannuation income stream death benefit to dependant
302‑85 Deceased died aged 60 or above or dependant aged 60 years or above—superannuation income stream: element untaxed in fund attracts 10% offset
302‑90 Deceased died aged under 60 and dependant aged under 60—superannuation income stream: element untaxed in fund is assessable income
              Subdivision 302‑C—Death benefits to non‑dependant
              Superannuation lump sum
302‑140 Superannuation lump sum—tax free status of tax free component
302‑145 Superannuation lump sum—element taxed in the fund taxed at 15%, element untaxed in the fund taxed at 30%
Subdivision 302‑D—Definitions relating to dependants
302‑195 Meaning of death benefits dependant
302‑200 What is an interdependency relationship?
Division 303—Superannuation benefits paid in special circumstances
Guide to Division 303
303‑1 What this Division is about
Subdivision 303‑A—Modifications for defined benefit income
Operative provisions
303‑2 Effect of exceeding defined benefit income cap on assessable income
303‑3 Effect of exceeding defined benefit income cap on tax offsets
303‑4 Meaning of defined benefit