3Definitions

#### 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.