Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)

Schedule 1   Transfer balance cap

Retirement Savings Accounts Regulations 1997

5   Subregulation 1.03(1)

Insert:

retirement phase has the same meaning as in the 1997 Tax Act.

superannuation income stream has the same meaning as in the 1997 Tax Act.