Document ID: chunk:federal_register_of_legislation:F2024C01248:front:0:p3
Version: federal_register_of_legislation:F2024C01248
Segment Type: other
Provision Reference: 
Character Range: 6710–10754

members with funded benefit interests
293‑115.20..Defined benefit contributions—accruing members with other interests
Subdivision 293‑E—Modifications for constitutionally protected State higher level office holders
293‑145.01.........Constitutionally protected State higher level office holders
Division 294—Transfer balance cap
Subdivision 294‑B—Transfer balance account
294‑25.01 Credit in transfer balance account—payment of consideration for interest supporting deferred superannuation income stream
294‑25.02 Credit in transfer balance account—commutation of certain capped defined benefit income streams
294‑25.03 Credit in transfer balance account—capped defined benefit income streams: transfers to successor funds
Subdivision 294‑C—Transfer balance debits
294‑80.01 Debit in transfer balance account—reduction in amount of superannuation income stream benefit
294‑80.02 Debit in transfer balance account—reduction in amount of superannuation income stream benefit
294‑80.02ADebit in transfer balance account—commutation of certain capped defined benefit income streams
294‑80.02BDebit in transfer balance account—certain permanent incapacity pensions
294‑80.03 Debit in transfer balance account—certain items of table in subsection 294‑80(1) of the Act do not apply to certain superannuation income streams
Subdivision 294‑D—Modifications for certain defined benefit income streams
294‑130.01..............Meaning of capped defined benefit income stream
294‑135.01Transfer balance credit—determining special value of a superannuation interest
294‑145.01Transfer balance debits—determining debit value of a superannuation interest
Division 295—Taxation of superannuation entities
Subdivision 295‑D—Contributions excluded
295‑265.01..Application of pre‑1 July 88 funding credits—limit on choice
295‑265.02.................Method 1—Funding credit valuation process
295‑265.03How to calculate the discounted present value of liabilities for step 1 of method 1
295‑265.04How to calculate the assets available to fund pre‑1 July 88 liabilities for step 2 of method 1
295‑265.05......Method 2—Notionally updated funding credit valuation process
Subdivision 295‑F—Exempt income
295‑385.01Segregated current pension assets—prescribed superannuation income stream benefits
Subdivision 295‑G—Deductions
295‑465.01...........Complying funds—deductions for insurance premiums
Division 301—Superannuation member benefits paid from complying plans etc.
Subdivision 301‑D—Departing Australia superannuation payments
301‑170.01.................Departing Australia superannuation payments
Subdivision 301‑E—Superannuation lump sum member benefits less than $200
301‑225.01..Superannuation lump sum member benefits less than $200 are tax free
Division 302—Superannuation death benefits paid from complying plans etc.
Subdivision 302‑D—Definitions relating to dependants
302‑195.01..........Circumstances in which a person died in the line of duty
302‑195.02......Circumstances in which a person has not died in the line of duty
302‑200.01What is an interdependency relationship—matters to be taken into account
302‑200.02....What is an interdependency relationship—existence of relationship
Division 306—Roll‑overs etc.
306‑10.01 Roll‑over superannuation benefit
Division 307—Key concepts relating to superannuation benefits
Subdivision 307‑A—Superannuation benefits generally
307‑5.01 What is a superannuation benefit?
Subdivision 307‑B—Superannuation lump sums and superannuation income stream benefits
307‑70.01 Superannuation income stream benefits
307‑70.02 Meaning of superannuation income stream
Subdivision 307‑C—Components of a superannuation benefit
307‑125.01Components of member benefits accruing before 1 July 1999 paid from the Military Superannuation and Benefits Scheme
307‑125.02Components of superannuation benefits after death of recipient of superannuation income stream
307‑125.03...........Components of certain military superannuation benefits
Subdivision 307‑D—Superannuation interests
307‑200.01Application of sections 307‑200.02