Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-B - Better targeted superannuation concessions  

SECTION 296-65.01  

296-65.01   RELEVANT SUPERANNUATION EARNINGS - PRESCRIBED SUPERANNUATION INTERESTS  

For the purposes of paragraph 296-65(2)(b) of the Act, the following superannuation interests are prescribed:

(a)    an interest supporting a superannuation income stream, if there is no account balance attributable to the beneficiary in relation to the income stream;

(b)    an interest supporting a military invalidity income stream;

(c)    an interest in the superannuation fund mentioned in paragraph 29(1)(a) of the State Superannuation Act 2000 (WA);

(d)    an interest in a fund established by a provision of the Southern State Superannuation Act 2009 (SA), other than paragraph 30(2)(h) of that Act;

(e)    an interest that you are treated as having under subsection 307-230(3) of the Act because you are a non-member spouse in relation to another superannuation interest.