INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-B - 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) .