Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 (F2017L00704)

Schedule 1   Innovative superannuation income streams

Income Tax Assessment Regulations 1997

7   Subregulation 995-1.01(1) (subparagraph (b)(ii) of the definition of superannuation annuity)

Repeal the subparagraph, substitute:

(ii) is taken to be an annuity for the purposes of the SIS Act in accordance with subregulation 1.05(1) of the SIS Regulations; 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).