Document ID: chunk:federal_register_of_legislation:C2017C00177:clause:10_22
Version: federal_register_of_legislation:C2017C00177
Segment Type: clause
Provision Reference: sch 10 cl 22
Character Range: 146365–146884

22  Sections 303‑15 and 303‑17
Repeal the sections, substitute:

303‑15  Payments from release authorities—general
  A *superannuation benefit that you receive (or are taken to receive) is not assessable income and is not *exempt income if it is paid in response to a release authority issued under section 131‑15 in Schedule 1 to the Taxation Administration Act 1953 in relation to you.
Note: In some cases, a related amount may still be included in your assessable income (see Subdivision 292‑B and section 304‑20).