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
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