Income Tax Assessment Regulations 1997 (Repealed)

Pt 2A heading inserted by SLI No 80 of 2011, reg 3 and Sch 1 item 1, effective 26 March 2009.

Div 295 inserted by SLI No 90 of 2007, reg 5 and Sch 3 item 3, effective 1 July 2007.

Subdiv 295-F inserted by SLI No 90 of 2007, reg 5 and Sch 3 item 3, effective 1 July 2007.

Reg 295-385.01 amended by FRLI No F2017L00321, reg 4 and Sch 1 items 2 and 3, by substituting " an RP superannuation income stream benefit of a superannuation fund " for " superannuation income stream benefits " in para (a) and " (ii) or (iii) of which the deceased was a retirement phase recipient " for " (ii) or (iii) " in para (b), applicable in relation to the 2017-18 income year and later income years.

Reg 295-385.01 substituted by SLI No 103 of 2013, reg 4 and Sch 1 item 1, applicable in relation to the 2012-13 income year and later income years. Reg 295-385.01 formerly read:

REGULATION 295-385.01 SEGREGATED CURRENT PENSION ASSETS - PRESCRIBED SUPERANNUATION INCOME STREAM BENEFITS  
295-385.01
For section 295-385 of the Act, the following superannuation income stream benefits are prescribed:

(a) an allocated pension within the meaning of the SIS Regulations;

(b) a market linked pension within the meaning of the SIS Regulations;

(c) an account-based pension within the meaning of the SIS Regulations.

Note:

This regulation is also mentioned in regulation 307-205.02 to identify superannuation income stream benefits to which the method set out in that regulation does not apply.

Reg 295-385.01 inserted by SLI No 90 of 2007, reg 5 and Sch 3 item 3, effective 1 July 2007.