Income Tax Assessment Regulations 1997
If a superannuation income stream:
(a) is payable; or
(b) will be payable, and it is a deferred superannuation income stream covered by paragraph (c) of the definition of superannuation income stream in subregulation 995-1.01(1) ;
an amount that supports the superannuation income stream is always to be treated as a separate superannuation interest.
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