ITAA 1997 s 305-75(4)

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident where an annuity may be paid subsequently: applying section 305-75 of the ITAA 1997

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident at the same time as an annuity commenced: applying section 305-75 of the ITAA 1997