Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-B
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Superannuation lump sums and superannuation income stream benefits
SECTION 307-75
Meaning of
retirement phase superannuation income stream benefit
307-75(1)
A *superannuation income stream benefit is a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund at that time from a *superannuation income stream that is in the *retirement phase at that time.
307-75(2)
A *superannuation income stream benefit is also a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund after that time from a *superannuation income stream that:
(a) is a *deferred superannuation income stream; and
(b) is in the *retirement phase at that time.
View history note
Hide history noteA *superannuation income stream benefit is a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund at that time from a *superannuation income stream that is in the *retirement phase at that time.
307-75(2)
A *superannuation income stream benefit is also a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a *superannuation fund at a time if it is payable by the fund after that time from a *superannuation income stream that:
(a) is a *deferred superannuation income stream; and
(b) is in the *retirement phase at that time.
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