Income Tax Assessment Act 1997
Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.
Div 307 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable on and after 1 July 2007.
Subdiv 307-B inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable on and after 1 July 2007.
A *superannuation income stream benefit is a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund at that time from a *superannuation income stream that is in the *retirement phase at that time. 307-75(2)
A *superannuation income stream benefit is also a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund after that time from a *superannuation income stream that:
(a) is a *deferred superannuation income stream; and
(b) is in the *retirement phase at that time.
S 307-75 inserted by No 81 of 2016, s 3 and Sch 11 item 1, effective 1 January 2017 and applicable in a provision of an Act, regulation or instrument in the same way as that provision applies.
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