Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 (F2017L00704)

Schedule 1   Innovative superannuation income streams

Income Tax Assessment Regulations 1997

7   Subregulation 995-1.01(1) (subparagraph (b)(ii) of the definition of superannuation annuity)

Repeal the subparagraph, substitute:

(ii) is taken to be an annuity for the purposes of the SIS Act in accordance with subregulation 1.05(1) of the SIS Regulations; or