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

23   After paragraph 320-246(1)(e)

Insert:

(ea) that provides for an *annuity that:

(i) is not an *immediate annuity; and

(ii) is a superannuation income stream that is in the retirement phase; or