ITAA 1997 s 307-65 was renumbered to subsection 307-65(1), and subsection 307-65(2) was inserted to treat partial commutations as superannuation lump sums for the purposes
ATO documents that consider ITAA 1997 s 307-65 was renumbered to subsection 307-65(1), and subsection 307-65(2) was inserted to treat partial commutations as superannuation lump sums for the purposes