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On 26 June 2013 the ATO released Taxation Determination TD 2013/11, which asks the question: is a payment of all or part of a deceased member’s benefits in a regulated superannuation fund from that fund to another regulated superannuation fund, to immediately cash those benefits to a beneficiary of the deceased person, a “roll-over superannuation benefit” as defined in s 306-10 ITAA 1997?

The answer is no, such a payment is not a “roll-over superannuation benefit” as defined in s 306-10.

This Determination was not previously issued in draft.

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