Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-B - Better targeted superannuation concessions  

Liability for tax

SECTION 296-20  

296-20   Exception - child recipients of superannuation income streams  

You are not liable to pay * Division 296 tax for an income year if you are a * child recipient of a * superannuation income stream at any time in the year.