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 307-75   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.