INCOME TAX ASSESSMENT ACT 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
A superannuation income stream benefit is a *superannuation benefit specified in the regulations that is paid from a *superannuation income stream. 307-70(2)
A superannuation income stream has the meaning given by the regulations.
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-B
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Superannuation lump sums and superannuation income stream benefits
SECTION 307-70
Meaning of
superannuation income stream
and
superannuation income stream benefit
307-70(1)
A superannuation income stream benefit is a *superannuation benefit specified in the regulations that is paid from a *superannuation income stream. 307-70(2)
A superannuation income stream has the meaning given by the regulations.
Note:
For the purposes of the transfer balance cap, the meaning of superannuation income stream is affected by subsection 294-50(2) .
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