Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc  

SECTION 302-195  

302-195   Extended meaning of death benefits dependant for superannuation income stream  

For the purposes of Division 302 of the Income Tax Assessment Act 1997 , treat a person who receives a superannuation income stream benefit as a death benefits dependant in relation to the benefit if:

(a) the benefit is a superannuation death benefit; and

(b) just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (a) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936 .