Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p29
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 29/41)
Character Range: 4310052–4313544

What this Division is about
Subdivision 303‑A—Modifications for defined benefit income
Operative provisions
303‑2 Effect of exceeding defined benefit income cap on assessable income
303‑3 Effect of exceeding defined benefit income cap on tax offsets
303‑4 Meaning of defined benefit income cap
Subdivision 303‑B—Other special circumstances
303‑5 Commutation of income stream if you are under 25 etc.
303‑10 Superannuation lump sum member benefit paid to member having a terminal medical condition
303‑15 Payments from release authorities—general
303‑20 Payments from release authorities—paying debt account discharge liability for a superannuation interest
Division 304—Superannuation benefits in breach of legislative requirements etc.
Guide to Division 304
304‑1 What this Division is about
Operative provisions
304‑5 Application
304‑10 Superannuation benefits in breach of legislative requirements etc.
304‑20 Excess payments from release authorities—paying debt account discharge liability for a superannuation interest
Division 305—Superannuation benefits paid from non‑complying superannuation plans
Guide to Division 305
305‑1 What this Division is about
Subdivision 305‑A—Superannuation benefits from Australian non‑complying superannuation funds
305‑5 Tax treatment of superannuation benefits from certain Australian non‑complying superannuation funds
Subdivision 305‑B—Superannuation benefits from foreign superannuation funds
Application of Subdivision
305‑55 Restriction to lump sums received from certain foreign superannuation funds
Lump sums received within 6 months after Australian residency or termination of foreign employment etc.
305‑60 Lump sums tax free—foreign resident period
305‑65 Lump sums tax free—Australian resident period
Lump sums to which sections 305‑60 and 305‑65 do not apply
305‑70 Lump sums received more than 6 months after Australian residency or termination of foreign employment etc.
305‑75 Lump sums—applicable fund earnings
305‑80 Lump sums paid into complying superannuation plans—choice
Division 306—Roll‑overs etc.
Guide to Division 306
306‑1 What this Division is about
Operative provisions
306‑5 Effect of a roll‑over superannuation benefit
306‑10 Roll‑over superannuation benefit
306‑12 Involuntary roll‑over superannuation benefit
306‑15 Tax on excess untaxed roll‑over amounts
306‑20 Effect of payment to government of unclaimed superannuation money
306‑25 Payments connected with financial claims scheme to RSAs
Division 307—Key concepts relating to superannuation benefits
Guide to Division 307
307‑1 What this Division is about
Subdivision 307‑A—Superannuation benefits generally
307‑5 What is a superannuation benefit?
307‑10 Payments that are not superannuation benefits
307‑15 Payments for your benefit or at your direction or request
Subdivision 307‑B—Superannuation lump sums and superannuation income stream benefits
307‑65 Meaning of superannuation lump sum
307‑70 Meaning of superannuation income stream and superannuation income stream benefit
307‑75 Meaning of retirement phase superannuation income stream benefit
307‑80 When a superannuation income stream is in the 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