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Legislation
ATO documents that consider ITAA 1997 s 305-B
6 documents
Superannuation lump sum paid from foreign superannuation fund to complying superannuation fund: revocation or variation of choice to include amount of 'applicable fund earnings' in assessable income of fund
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
Superannuation: Eligible Termination Payments (Lump Sum UK Pension Scheme)
Superannuation, retirement & employment termination: Lump sum payment from a foreign superannuation fund
Superannuation, retirement and employment termination: Lump sum and pension from overseas superannuation fund. Amount to which section 27CAA of the Income Tax Assessment Act 1936 (ITAA 1936) applies