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

Schedule 8   Innovative income streams and integrity

Part 1   Amendments

Income Tax Assessment Act 1997

13   At the end of section 307-65

Add:

(2) Treat a lump sum payment arising from a partial commutation of a *superannuation income stream as a superannuation lump sum for the purposes of this Act (other than Subdivision 295-F).