ITAA 1997 s 307-15

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?

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

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