Document ID: chunk:federal_register_of_legislation:C2024C00267:section:3:p31
Version: federal_register_of_legislation:C2024C00267
Segment Type: section
Provision Reference: s 3 (pt 31/64)
Character Range: 475678–478500

years)) of the Income Tax Assessment Act 1997 apply to an entity whose 2006‑2007 income year ends on a day (the end day) after 1 July 2007 as if:
 (a) the period starting on 1 July 2007 and ending on the end day were part of the entity's 2007‑2008 income year; and
 (b) the entity's no‑TFN contributions income for the entity's 2007‑2008 income year included contributions made during that period that would have been income of that kind for the entity's 2007‑2008 income year if the contributions concerned had been made in the entity's 2007‑2008 income year.

Division 301—Superannuation member benefits paid from complying plans etc.

Table of sections
301‑5 Extended application to certain foreign superannuation funds
301‑85 Extended meaning of disability superannuation benefit for superannuation income stream
301‑90 Application of Subdivision 301‑F of the Income Tax Assessment Act 1997
301‑95 Amendment of assessments to give effect to Subdivision 301‑F of the Income Tax Assessment Act 1997 etc.
301‑100 Amendment of assessments—transitional rule for permanent incapacity benefits, etc.
301‑105 Transitional rules for Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023

301‑5  Extended application to certain foreign superannuation funds
 (1) A foreign superannuation fund is covered by this section if:
 (a) the fund has been a complying superannuation fund; and
 (b) the fund last stopped being a complying superannuation fund after 1 July 1988 and before 1 July 1995.
 (2) Division 301 of the Income Tax Assessment Act 1997 applies to payments to you from a foreign superannuation fund covered by this section because you are a member of the fund in the same way as it would apply if the payments were superannuation member benefits paid to you from a complying superannuation fund.

301‑85  Extended meaning of disability superannuation benefit for superannuation income stream
  For the purposes of the Income Tax Assessment Act 1997, a superannuation income stream benefit is taken to be a disability superannuation benefit if, just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (b) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936.

301‑90  Application of Subdivision 301‑F of the Income Tax Assessment Act 1997
  Subdivision 301‑F of the Income Tax Assessment Act 1997 applies in relation to income years starting on or after 1 July 2007.

301‑95  Amendment of assessments to give effect to Subdivision 301‑F of the Income Tax Assessment Act 1997 etc.
  Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment for the purposes of giving effect to the following in respect of an income year that starts on or before