Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-B - Better targeted superannuation concessions  

SECTION 296-55.02  

296-55.02   AMOUNT TAKEN TO BE NIL - PENSIONS PAYABLE UNDER SECTION 123 OF THE FEDERAL CIRCUIT AND FAMILY COURT OF AUSTRALIA ACT 2021  

For the purposes of paragraph 296-55(2)(c) of the Act, your relevant superannuation earnings for a superannuation interest that supports an income stream that is a pension payable under section 123 of the Federal Circuit and Family Court of Australia Act 2021 are prescribed.

Note:

An amount prescribed for the purposes of paragraph 296-55(2)(c) of the Act is taken to be nil, for the purposes of working out the amount of your total superannuation earnings for an income year.