INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 294 - Transfer balance cap  

Subdivision 294-B - Transfer balance account  

Operative provisions

SECTION 294-15   When you have a transfer balance account  

294-15(1)  
You have a transfer balance account if you are, or have at any time been, the *retirement phase recipient of a *superannuation income stream.

294-15(2)  
You start to have the *transfer balance account on the later of:


(a) 1 July 2017; and


(b) the day you first start to be a *retirement phase recipient of a *superannuation income stream.


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