Income Tax Assessment Regulations 1997 [Repealed]


Division 295 - Taxation of superannuation entities  

Subdivision 295-F - Exempt income  

For section 295-385 of the Act, the following superannuation income stream benefits are prescribed:

(a) an RP superannuation income stream benefit of a superannuation fund payable from:

(i) an allocated pension within the meaning of the SIS Regulations; or

(ii) a market linked pension within the meaning of the SIS Regulations; or

(iii) an account-based pension within the meaning of the SIS Regulations;

(b) an amount taken to be the amount of a superannuation income stream benefit under subregulation 995-1.01(3) or (4) , where the superannuation income stream that was payable to the deceased mentioned in that subregulation was a pension mentioned in subparagraph (a)(i), (ii) or (iii) of which the deceased was a retirement phase recipient.


This regulation is also mentioned in regulation 307-205.02 to identify superannuation income streams to which that regulation does not apply.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.