Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2022–23 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Income Tax Assessment Act 1997

Latest version

F2022L01347

14 October 2022

Details

Title ID

F2022L01347

Collection

Legislative instrument

Type

Principal | As Made

Registered

14 October 2022

Effective

14 October 2022

Any available explanatory material for this instrument can be found on the Downloads tab

Sunsetting

Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.

This title is exempt from sunsetting by:

Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 06

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is exempt from disallowance by:

Legislation (Exemptions and Other Matters) Regulation 2015 s 9 item 3

House of Representatives

Legislative Instrument
25 October 2022
Explanatory Statement
25 October 2022

Senate

Legislative Instrument
25 October 2022
Explanatory Statement
25 October 2022