Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 1 Transfer balance cap
Part 2 Defined benefit income
Income Tax Assessment Act 1997
29 Section 302-65 (note)
Repeal the note, substitute:
Note 1: If your superannuation income stream benefit includes an element untaxed in the fund, see section 302-85.
Note 2: If your superannuation income stream benefit is defined benefit income, see Subdivision 303-A.
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