Document ID: chunk:federal_register_of_legislation:C2014C00672:clause:1_17
Version: federal_register_of_legislation:C2014C00672
Segment Type: clause
Provision Reference: sch 1 cl 17
Character Range: 16672–17250

17  After subsection 307‑300(3)
Insert:
 (3A) The element taxed in the fund is nil, if the *superannuation benefit is paid under subsection 20H(2AA) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (interest).
Note: The taxable component of a superannuation benefit paid by the Commissioner under subsection 17(2AB) or (2AC) or 24G(3A) or (3B) of the Superannuation (Unclaimed Money and Lost Members) Act 1999, or under subsection 20H(2AA) in respect of a person who is not a former temporary resident, is nil: see subsections 307‑142(3B) and (4) of this Act.