ITAA 1997 s 295-485

The use of reserves by self-managed superannuation funds

Deduction for increased amount of superannuation lump sum death benefit

Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit - earnings foregone

Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit - expenses in relation to contributions

Definition of child for purposes of section 295-485 of the Income Tax Assessment Act 1997

Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit

Income Tax: anti detriment payments paid by a complying superannuation fund to a trustee of a deceased estate