Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 4   Providing certainty for superannuation fund mergers

Part 1   Main amendments

Income Tax Assessment Act 1997

2   At the end of subsection 307-125(3)


; (d) despite paragraphs (a) and (b), if:

(i) the superannuation benefit is an *involuntary roll-over superannuation benefit paid from a superannuation interest; and

(ii) that interest was supporting a superannuation income stream immediately before that benefit was paid;

when that superannuation income stream commenced.