Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1993 No. 7 of 1993 - SECT 24

24. Section 140ZF of the Principal Act is amended by adding at the end the
following subsection: (Death benefit ETPs never to be assessed against lump
sum RBL)

"(5) In spite of subsections (1), (2) and (3), the current benefit is not to
be assessed against the recipient's lump sum RBL for the year of income if the
current benefit is an ETP that is a death benefit within the meaning of
section 27AAA.".