INCOME TAX ASSESSMENT REGULATIONS 1997

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

REGULATION 307-200.05   307-200.05   MEANING OF SUPERANNUATION INTERESTS - TREATING A SUPERANNUATION INTEREST AS 2 OR MORE SUPERANNUATION INTERESTS (SUPERANNUATION INCOME STREAMS)  


If a superannuation income stream:


(a) is payable; or


(b) will be payable, and it is a deferred superannuation income stream covered by paragraph (c) of the definition of superannuation income stream in subregulation 995-1.01(1) ;

an amount that supports the superannuation income stream is always to be treated as a separate superannuation interest.




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