Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

SECTION 307-205.02A  

307-205.02A   VALUE OF SUPERANNUATION INTEREST - SUPERANNUATION INCOME STREAMS OR SUPERANNUATION ANNUITIES BASED ON IDENTIFIABLE AMOUNTS  
For the purposes of paragraph 307-205(1)(a) of the Act, the value of an individual ' s superannuation interest that supports a superannuation income stream or a superannuation annuity mentioned in paragraph 307-205.02(2)(b) but not in paragraph 307-205.02(2)(d) is:

(a)    the identifiable lump sum amount; or

(b)    the amount available in the individual ' s account.