---
title: "Map tax-free and taxable components of a super lump-sum or pension"
url: "https://ailawframework.com/practice/superannuation/map-tax-free-and-taxable-components-of-a-lump-sum-or-pension-payment/commonwealth"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R12-CTH"
practice_area: "Superannuation"
tier: "red"
lawyer_review: "required"
jurisdictions: ["CTH"]
last_reviewed: "2026-09-23"
---

# Map tax-free and taxable components of a super lump-sum or pension

> Build a tax-free and taxable component table under Divs 301–307 ITAA 1997 and a PAYG withholding checklist from the member record and the rates supplied.

Canonical page: https://ailawframework.com/practice/superannuation/map-tax-free-and-taxable-components-of-a-lump-sum-or-pension-payment/commonwealth  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | Build a tax-free and taxable component table under Divs 301–307 ITAA 1997 and a PAYG withholding checklist from the member record and the rates supplied. |
| What the lawyer must review | Confirm the low-rate cap ($260,000 for 2025-26 and from 1 July 2026) and the untaxed plan cap Use ATO Schedule 12 rates for the payment year Check age against preservation age and 60 Check taxed v untaxed fund Use actual fund records for components |
| Written for | Commonwealth |
| Applies to | [Map tax-free and taxable components of a lump-sum or pension payment](https://ailawframework.com/practice/superannuation/map-tax-free-and-taxable-components-of-a-lump-sum-or-pension-payment.md) |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: Potential support includes preparing preliminary structure or wording and summarising source material. Confirm the tool’s capability and permitted scope.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
2. Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
3. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
4. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*