Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 306.10.01

                   For the purposes of paragraph 306-10(b) of the Act, each of the following kinds of superannuation benefit is specified:

                     (a)  a superannuation death benefit, unless it is paid to an entitled recipient covered by subregulation 6.21(2A) of the SIS Regulations or subregulation 4.24(3A) of the RSA Regulations;

                     (b)  a benefit to which section 303-10 of the Act, or section 303-10 of the Income Tax (Transitional Provisions) Act 1997 , applies.

Note:          These kinds of superannuation benefits are not roll-over superannuation benefits (see section 306-10 of the Act).