ITAA 1936 s 159SJ

Income tax: determination of funded portion of a defined benefit pension

Income tax: is a non-member spouse who is under 55 years of age entitled to a rebate under section 159SM or section 159SU of the Income Tax Assessment Act 1936 when a superannuation pension or 'eligible annuity' is split pursuant to an agreement or court order on marriage breakdown on a specified percentage basis?

Rebatable superannuation pensions

Superannuation: Undeducted Purchase Price (UPP) - lifetime non-rebatable pension commenced on or after 1 July 1983

Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 3 June 1998