The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.R.290 Roll-over

Usage

This definition applies to all payments.

Definition

A roll-over is the transfer of a superannuation benefit to another superannuation fund or another superannuation plan of the same provider according to the requirements of the Income Tax Assessment Act 1997 section 306-10.

Act reference: Income Tax Assessment Act 1997

Last reviewed: 16 May 2016

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