Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 296-75 Modifications 296-75(1)
Section 296-65 or 296-70 has effect in relation to an individual subject to any modifications prescribed by the regulations for the purposes of this subsection.
296-75(2)
Without limiting subsection (1) , regulations made for the purposes of that subsection may modify section 296-65 or 296-70 in relation to an individual in different ways depending on any of the following matters: (a) the individual to whom the modification relates; (b) whether a * superannuation interest of the individual is in the * retirement phase; (c) whether a superannuation interest of the individual is or includes a * defined benefit interest; (d) a * superannuation income stream (if any) of which the individual is a * retirement phase recipient; (e) the rules of a * superannuation fund or * approved deposit fund, or the terms and conditions of an * RSA, of which the individual is a member; (f) the * superannuation provider in relation to a * superannuation plan of which the individual is a member; (g) whether a superannuation interest of the individual is subject to a * payment split; (h) whether the individual is treated as having a superannuation interest under subsection 307-230(3) ; (i) whether the individual dies during an income year; (j) any other matter.
296-75(3)
Without limiting subsection (1) , in modifying section 296-65 or 296-70 in relation to an individual ' s * relevant superannuation earnings for an income year, the regulations may deal with income or other amounts relating to that income year or to any earlier or later period.
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