Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-F - Exempt income  

SECTION 295-407   295-407   Covered superannuation income streams - RSAs  


A *superannuation income stream is covered by this section if:


(a) it is a pension (within the meaning of the Retirement Savings Accounts Act 1997 ); and


(b) it is in the *retirement phase.


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