Section 305 — Income Tax Assessment Act 1997 (Cth)

‑1  What this Division is about

This Division sets out the tax treatment of superannuation benefits received by members of non‑complying plans (including foreign superannuation funds).

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.