Document ID: chunk:federal_register_of_legislation:C2014C00751:clause:3_30
Version: federal_register_of_legislation:C2014C00751
Segment Type: clause
Provision Reference: sch 3 cl 30
Character Range: 118193–118697

30  At the end of section 301‑225
Add:
 (2) Despite anything else in this Division (apart from Subdivision 301‑D), a *superannuation member benefit that you receive is not assessable income and is not *exempt income if:
 (a) the benefit is a *superannuation lump sum; and
 (b) the benefit is paid to you under subsection 24G(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in a case covered by paragraph (d) of that subsection; and
 (c) the amount of the benefit is less than $200.