Income Tax Assessment Amendment Regulations 2007 (No. 6) (202 of 2007)

Schedule 1   Amendment

[7]   Part 2, paragraph 307-205.02 (1) (a)

substitute

(a) applies to a superannuation income stream or a superannuation annuity, other than:

(i) a superannuation income stream of a type prescribed by regulation 295-385.01; or

(ii) a superannuation income stream or a superannuation annuity for which the rules providing for the income stream or annuity are based on:

(A) an identifiable lump sum amount; or

(B) the amount available in the member’s account; or

(iii) a superannuation income stream that is supported by a superannuation interest that can be valued under paragraph 307-205.02B (a); and