Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023 (F2023L00846)

Schedule 1   Amendments

Part 2   Capped defined benefit income streams and the transfer balance cap

Income Tax Assessment (1997 Act) Regulations 2021

3   At the end of section 294-130.01

Add:

(7) This subsection applies to a superannuation income stream if it is a superannuation income stream because of paragraph 307-70.02(1)(ba).