Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2022–23 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991
5. Definitions5. Definitions
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Turn the raw legal text into a practical explanation grounded in Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2022–23 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991.
5. Definitions
DFRDB Act means the Defence Force Retirement and Death Benefits Act 1973.
ITAA 1997 means the Income Tax Assessment Act 1997.
MSBS Act means the Military Superannuation and Benefits Act 1991.
MSBS Rules means the Military Superannuation and Benefits Rules set out in the Schedule to the Trust Deed referred to in section 4 of the MSBS Act.
Terms in this instrument that are defined in the Income Tax Assessment Act 1997 have the same meaning as in that Act.
Terms in this instrument that are defined in the Defence Force Retirement and Death Benefits Act 1973 and the Military Superannuation and Benefits Act 1991 have the same meaning as in those Acts, to the extent relevant.
- Repeals
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule.
Schedule 1