Treasury Laws Amendment (2017 Measures No. 2) Act 2017 (55 of 2017)
Schedule 1 Amendments relating to superannuation reform package
Part 1 Amendments
Income Tax Assessment Act 1997
7 Subsection 294-80(1) (table item 6)
Repeal the item, substitute:
|
6 |
a *superannuation income stream of which you were a *retirement phase recipient stops being a superannuation income stream that is in the *retirement phase at a time (the stop time ), but items 1 and 5 do not apply |
the *value of the *superannuation interest that supported the superannuation income stream just before the stop time |
at the stop time |