ITAA 1997 s 306-10

Superannuation reform: commutation of a death benefit income stream before 1 July 2017

Income tax: is a payment of all or part of a deceased member's benefits in a regulated superannuation fund from that fund to another regulated superannuation fund, to immediately cash those benefits to a beneficiary of the deceased person, a 'roll-over superannuation benefit' as defined in section 306-10 of the Income Tax Assessment Act 1997?

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997

Income tax: Challenger Guaranteed Annuity (Liquid Lifetime)

Income tax: Challenger CarePlus

Income tax: Challenger Life Company Limited CarePlus Annuity and Insurance

Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2020

Challenger Lifetime Annuity (Liquid Lifetime)

Challenger Life Company Limited CarePlus Annuity and Insurance

Allianz Guaranteed Income for Life

Challenger Lifetime Annuity (Liquid Lifetime) - 2024

Challenger Life Company Limited - CarePlus

Allianz Guaranteed Income for Life

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997

Income tax: is a payment by a complying superannuation fund (first fund) to another complying superannuation fund of a superannuation lump sum arising from the full commutation of a superannuation income stream paid to a person as a beneficiary of a deceased member of the first fund, a 'roll-over superannuation benefit' for the purpose of section 306-10 of the Income Tax Assessment Act 1997 ?

Complying Superannuation Fund: roll-over superannuation benefit treated as assessable income when applying deduction provisions - meaning of contribution