Income Tax Assessment Act 1997
SECTION 294-20 Meaning of retirement phase recipient 294-20(1)
You are the retirement phase recipient of a *superannuation income stream at a time if:
(a) the superannuation income stream is in the *retirement phase at that time; and
(b) a *superannuation income stream benefit from the superannuation income stream is payable to you at that time.
294-20(2)
You are also the retirement phase recipient of a *superannuation income stream at a time if:
(a) the superannuation income stream is in the *retirement phase at that time; and
(b) the superannuation income stream is a *deferred superannuation income stream; and
(c) a *superannuation income stream benefit from the superannuation income stream will be payable to you after that time.
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