‑1 What this Division is about
This Division sets out the tax treatment of payments made from one superannuation plan to another superannuation plan, and of similar payments. Table of sections Operative provisions 306‑5 Effect of a roll‑over superannuation benefit 306‑10 Roll‑over superannuation benefit 306‑12 Involuntary roll‑over superannuation benefit 306‑15 Tax on excess untaxed roll‑over amounts 306‑20 Effect of payment to government of unclaimed superannuation money 306‑25 Payments connected with financial claims scheme to RSAs
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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