Superannuation Industry (Supervision) Amendment Regulations 2004 (No. 4) (148 of 2004)

Schedule 3   Amendments commencing on 20 September 2004

[6]   Subparagraph 1.05 (2) (f) (ii)

substitute

(ii) if the commutation is made to the benefit of a reversionary beneficiary on the death of the primary beneficiary - within one of the following periods after the commencement day of the annuity:

(A) if the primary beneficiary's life expectancy on the commencement day is a period less than 20 years - that period;

(B) in any other case - 20 years; or


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).