Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 8/33)
Character Range: 4695426–4698331

(ii) an income year of the previous provider ending or starting in the current year; and
 (d) the current provider is the superannuation provider of a *successor fund in relation to the individual and the previous fund; and
 (e) the individual:
 (i) never *quoted (for superannuation purposes) the individual's *tax file number to the previous provider; but
 (ii) has, in the current year, done so to the current provider for the first time.

RSA providers of successor funds
 (5) This subsection applies for the provider (the current provider) and the tax if:
 (a) the tax was payable on an amount of *no‑TFN contributions income that:
 (i) was no‑TFN contributions income of another *RSA provider (the previous provider); and
 (ii) was a contribution made to the previous provider to provide *superannuation benefits for an individual; and
 (b) the tax was so payable by the previous provider; and
 (c) the tax was so payable in:
 (i) one of the most recent 3 income years of the previous provider ending before the current year; or
 (ii) an income year of the previous provider ending or starting in the current year; and
 (d) the current provider is the *superannuation provider of a *successor fund in relation to the individual and an *RSA of the previous provider; and
 (e) the individual:
 (i) never *quoted (for superannuation purposes) the individual's *tax file number to the previous provider but
 (ii) has, in the current year, done so to the current provider for the first time.

295‑680  Amount of the tax offset
  The amount of the *tax offset is the sum of each amount of tax that counts towards the offset for the provider for the current year.

Division 301—Superannuation member benefits paid from complying plans etc.

Table of Subdivisions
 Guide to Division 301
301‑A Application
301‑B Member benefits: general rules
301‑C Member benefits: elements untaxed in fund
301‑D Departing Australia superannuation payments
301‑E Superannuation lump sum member benefits less than $200
301‑F Veterans' superannuation (invalidity pension) tax offset

Guide to Division 301

301‑1  What this Division is about
      This Division sets out the tax treatment of superannuation benefits received by members of complying plans etc. This treatment varies depending on the age of the member when they receive the benefit. This Division also sets out the tax treatment of departing Australia superannuation payments and certain payments less than $200.

Subdivision 301‑A—Application

Table of sections
301‑5 Division applies to superannuation member benefits paid from complying plans etc.

301‑5  Division applies to superannuation member benefits paid from complying plans etc.
  This Division applies to:
 (a) *superannuation member benefits that are paid from a *complying superannuation plan; and
 (b) *superannuation guarantee payments; and
 (c) *small superannuation account payments; and
 (d)