Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-F - Exempt income  

SECTION 295-407  

295-407   Covered superannuation income streams - RSAs  

A *superannuation income stream is covered by this section if:

(a) it is a pension (within the meaning of the Retirement Savings Accounts Act 1997 ); and

(b) it is in the *retirement phase.