Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 11   Dictionary

Income Tax Assessment Act 1997

8   Subsection 995-1(1) (after subparagraph (b)(i) of the definition of complying superannuation life insurance policy)


(ia) provides for an *immediate annuity, if the annuity is a *superannuation income stream that is not in the *retirement phase; or