Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p33
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 33/33)
Character Range: 4759523–4761373

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 307‑D).
      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 307‑D).
      Subdivision 307‑F defines the concessional limits used in Division 301 known as the low rate cap amount and untaxed plan cap amount.

Subdivision 307‑A—Superannuation benefits generally

Table of sections
307‑5 What is a superannuation benefit?
307‑10 Payments that are not superannuation benefits
307‑15 Payments for your benefit or at your direction or request

307‑5  What is a superannuation benefit?
 (1) A superannuation benefit is a payment described in the table or in subsection (1A).

Types of superannuation benefits
Item                              Column 1                                                                                                    Column 2                                                                                                                                                                                                                                Column 3
                                  Superannuation benefit type                                                                                 Superannuation member benefit                                                                                                                                                                                                           Superannuation death benefit