A payment can only be a rollover super benefit if it first qualifies as both a super lump sum and super member benefit. (ato.gov.au)
If you're between your preservation age and 60 years old and receive a lump sum super benefit that includes a taxable component, you must include it in your tax return. (ato.gov.au)
When a contributions - splitting super benefit is rolled over or transferred to another super entity, you must provide a statement to that other entity within seven days of making the payment. (ato.gov.au)