Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
A *superannuation income stream benefit is a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund at that time from a *superannuation income stream that is in the *retirement phase at that time. 307-75(2)
A *superannuation income stream benefit is also a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund after that time from a *superannuation income stream that:
(a) is a *deferred superannuation income stream; and
(b) is in the *retirement phase at that time.
Division 307
-
Key concepts relating to superannuation benefits
Subdivision 307-B
-
Superannuation lump sums and superannuation income stream benefits
SECTION 307-75
Meaning of
retirement phase superannuation income stream benefit
307-75(1)
A *superannuation income stream benefit is a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund at that time from a *superannuation income stream that is in the *retirement phase at that time. 307-75(2)
A *superannuation income stream benefit is also a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund after that time from a *superannuation income stream that:
(a) is a *deferred superannuation income stream; and
(b) is in the *retirement phase at that time.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.