‑1 What this Division is about
This Division overrides the tax treatment in Divisions 301 and 302 if payments from complying superannuation plans etc. are in breach of payment and other rules. Table of sections Operative provisions 304‑5 Application 304‑10 Superannuation benefits in breach of legislative requirements etc. 304‑20 Excess payments from release authorities—paying debt account discharge liability or Division 296 debt account discharge liability
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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