Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 5 Superannuation amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
5 At the end of section 295-385
(6) However, assets of a *complying superannuation fund that are supporting a *superannuation income stream benefit that is prescribed by the regulations for the purposes of this section are not segregated current pension assets to the extent that the *market value of the assets exceeds the account balance supporting the benefit.