superant iot as an accountant on $30$ June $2023$ and drawng down her

lump sum payment from the sup at $30$ June $2023$ Magge was $59$ years of age. The $$280000$

$mp$ sum payment from the superannuation fund $is$ made $upof$ the for

Crystaltised component

Non$-$Concessional contributions $(undeducted)$

Taxable component $-$ taxed $in$ the fund

In relation to the tax treatment lump sum payment from the superannuation fund which

of the following statements is most correct?

a$.$ The entire amount of the taxable component will be non$-$assessabte non$-$exempt

income.

b$.$ $$230,000$ of the taxable component will have a tax offset applied which limits the

rate of income tax payable to $15\%.$

c$.$ $$25,000$ of the taxable component will have a tax offset applied which limits the rate

of income tax payable to $15\%.$

d$.$ The total lump sum of $$280,000$ will be taxed at $15\%.$

e$.$ The total amount of the taxable component will be taxed at marginal rates as Maggie

is less than $60$ years of age.