Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p30
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 30/41)
Character Range: 4313186–4316662

retirement phase
Subdivision 307‑C—Components of a superannuation benefit
307‑120 Components of superannuation benefit
307‑125 Proportioning rule
307‑130 Superannuation guarantee payment consists entirely of taxable component
307‑133 PPL superannuation contribution payment
307‑135 Superannuation co‑contribution benefit payment consists entirely of tax free component
307‑140 Contributions‑splitting superannuation benefit consists entirely of taxable component
307‑142 Components of certain unclaimed money payments
307‑143 Components of a superannuation benefit that is a repayment when an entitlement to a credit ceases for a release authority relating to an FHSS determination
307‑145 Modification for disability benefits
307‑150 Modification in respect of superannuation lump sum with element untaxed in fund
              Subdivision 307‑D—Superannuation interests
307‑200 Regulations relating to meaning of superannuation interests
307‑205 Value of superannuation interest
307‑210 Tax free component of superannuation interest
307‑215 Taxable component of superannuation interest
307‑220 What is the contributions segment?
307‑225 What is the crystallised segment?
307‑230 Total superannuation balance
307‑231 Limited recourse borrowing arrangements
Subdivision 307‑E—Elements taxed and untaxed in the fund of the taxable component of superannuation benefit
307‑275 Element taxed in the fund and element untaxed in the fund of superannuation benefits
307‑280 Superannuation benefits from constitutionally protected funds etc.
307‑285 Trustee can choose to convert element taxed in the fund to element untaxed in the fund
307‑290 Taxed and untaxed elements of death benefit superannuation lump sums
307‑295 Superannuation benefits from public sector superannuation schemes may include untaxed element
307‑297 Public sector superannuation schemes—elements set by regulations
307‑300 Certain unclaimed money payments
Subdivision 307‑F—Low rate cap and untaxed plan cap amounts
307‑345 Low rate cap amount
307‑350 Untaxed plan cap amount
Subdivision 307‑G—Other concepts
307‑400 Meaning of service period for a superannuation lump sum
Division 310—Loss relief for merging superannuation funds
Guide to Division 310
310‑1 What this Division is about
Operative provisions
Subdivision 310‑A—Object of this Division
310‑5 Object
Subdivision 310‑B—Choice to transfer losses
310‑10 Original fund's assets extend beyond life insurance policies and units in pooled superannuation trusts
310‑15 Original fund's assets include a complying superannuation life insurance policy
310‑20 Original fund's assets include units in a pooled superannuation trust
Subdivision 310‑C—Consequences of choosing to transfer losses
310‑25 Who losses can be transferred to
310‑30 Losses that can be transferred
310‑35 Effect of transferring a net capital loss
310‑40 Effect of transferring a tax loss
Subdivision 310‑D—Choice for assets roll‑over
310‑45 Choosing the assets roll‑over
310‑50 Choosing the form of the assets roll‑over
Subdivision 310‑E—Consequences of choosing assets roll‑over
310‑55 CGT assets—if global asset approach chosen
310‑60 CGT assets—individual asset approach
310‑65 Revenue assets—if global asset approach chosen
310‑70 Revenue assets—individual asset approach
310‑75 Further consequences for roll‑overs involving life insurance companies
Subdivision 310‑F—Choices
310‑85 Choices
Division 312—Trans‑Tasman portability of retirement savings
Guide to Division 312
312‑1 What