Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 4 Providing certainty for superannuation fund mergers
Part 1 Main amendments
Income Tax Assessment Act 1997
2 At the end of subsection 307-125(3)
; (d) despite paragraphs (a) and (b), if:
(i) the superannuation benefit is an *involuntary roll-over superannuation benefit paid from a superannuation interest; and
(ii) that interest was supporting a superannuation income stream immediately before that benefit was paid;
when that superannuation income stream commenced.
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