Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2024 (F2024L01610)
Schedule 1 Amendments
Part 1 Amendments commencing day after registration
Division 3 Trustee-directed products
Superannuation Industry (Supervision) Regulations 1994
9 Paragraph 9AB.2(2)(a)
Repeal the paragraph, substitute:
(a) at least one of the beneficial interests in the class is not a superannuation interest (within the meaning of the 1997 Tax Act) that supports any of the following:
(i) a superannuation income stream that is in the retirement phase;
(ii) a superannuation income stream that is a transition to retirement income stream (within the meaning of Part 6 of these Regulations); and