306‑10.01 Roll‑over superannuation benef306‑10.01 Roll‑over superannuation benefit

306‑10.01 Roll‑over superannuation benefit

For the purposes of paragraph 306‑10(b) of the Act, each of the following kinds of superannuation benefit is specified: (a) a superannuation death benefit, unless it is paid to an entitled recipient covered by subregulation 6.21(2A) of the SIS Regulations or subregulation 4.24(3A) of the RSA Regulations; (b) a benefit to which section 303‑10 of the Act, or section 303‑10 of the Income Tax (Transitional Provisions) Act 1997, applies.

Note: These kinds of superannuation benefits are not roll‑over superannuation benefits (see section 306‑10 of the Act).