Superannuation (Departing Australia Superannuation Payments Tax) Act 2007
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3 Definitions
In this Act:
departing Australia superannuation payment has the same meaning as in the Income Tax Assessment Act 1997.
element taxed in the fund has the same meaning as in the Income Tax Assessment Act 1997.
element untaxed in the fund has the same meaning as in the Income Tax Assessment Act 1997.
excess untaxed roll‑over amount has the same meaning as in the Income Tax Assessment Act 1997.
roll‑over superannuation benefit has the same meaning as in the Income Tax Assessment Act 1997.
taxable component has the same meaning as in the Income Tax Assessment Act 1997.
tax free component has the same meaning as in the Income Tax Assessment Act 1997.