Document ID: chunk:federal_register_of_legislation:C2024C00267:section:3:p33
Version: federal_register_of_legislation:C2024C00267
Segment Type: section
Provision Reference: s 3 (pt 33/64)
Character Range: 480796–483565

5 (fraud or evasion) or 6 (review or appeal) of the table in subsection 170(1) of the Income Tax Assessment Act 1936;
 (b) if the amendment is made for the purpose of giving effect to a provision specified in the regulations for the purposes of this paragraph.

301‑105  Transitional rules for Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023
 (1) The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) that:
 (a) relate to the amendments or repeals made by Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023; and
 (b) relate to either or both of the 2022‑23 and 2023‑24 income years.
 (2) Without limiting subsection (1), rules made under this section before the end of the period of 12 months starting on the day that Schedule commences may provide that provisions of that Schedule, or any other Act or instrument, have effect with any modifications prescribed by the rules. Those provisions then have effect as if they were so modified.
 (3) To avoid doubt, the rules may not do the following:
 (a) create an offence or civil penalty;
 (b) provide powers of:
 (i) arrest or detention; or
 (ii) entry, search or seizure;
 (c) impose a tax;
 (d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in any Act;
 (e) directly amend the text of an Act.
 (4) This Schedule (other than subitem (3)) does not limit the rules that may be made for the purposes of subitem (1).

Division 302—Superannuation death benefits paid from complying plans etc.

Table of sections
302‑5 Extended application to certain foreign superannuation funds
302‑195 Extended meaning of death benefits dependant for superannuation income stream
302‑195A Meaning of death benefits dependant for 2008‑2009 income year

302‑5  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 302 of the Income Tax Assessment Act 1997 applies to payments to you from a foreign superannuation fund covered by this section after another person's death, because the other person was a member of that fund, in the same way as it would apply if the payments were superannuation death benefits paid to you from a complying superannuation fund.

302‑195  Extended meaning of death benefits dependant for superannuation income stream
  For the purposes of Division 302 of the Income Tax Assessment Act 1997, treat a person who receives a superannuation income stream benefit