Federal Register of Legislation - Australian Government

Primary content

Other as made
This instrument specifies an alternative method for calculating the tax free component and taxable component of a superannuation benefit that is a superannuation lump sum under section 307-125 of the Income Tax Assessment Act 1997 for recipients of certain pensions paid to military personnel.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 06
Registered 30 Jun 2021
Tabling HistoryDate
Tabled HR03-Aug-2021
Tabled Senate03-Aug-2021
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Legislative Instrument
F2021L00901 : Authoritative PDF Document : 0.4MB Primary Document Icon F2021L00901 : ZIP Document : 71KB
2 pages

Explanatory Statement
F2021L00901ES : PDF Document : 0.6MB Primary Document Icon F2021L00901ES : ZIP Document : 81KB
6 pages