Document ID: chunk:federal_register_of_legislation:C2010C00184:clause:5_25
Version: federal_register_of_legislation:C2010C00184
Segment Type: clause
Provision Reference: sch 5 cl 25
Character Range: 138557–139154

25  After section 307‑125
Insert:

307‑290  Taxed and untaxed elements of death benefit superannuation lump sums

  For the purposes of section 307‑290 of the Income Tax Assessment Act 1997:
 (a) treat a deduction made under former section 279 of the Income Tax Assessment Act 1936 as having been made under section 295‑465 of the Income Tax Assessment Act 1997 instead; and
 (b) treat a deduction made under former section 279B of the Income Tax Assessment Act 1936 as having been made under section 295‑470 of the Income Tax Assessment Act 1997 instead.

Retirement Savings Accounts Act 1997