Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 (F2017L00704)
Schedule 1 Innovative superannuation income streams
Retirement Savings Accounts Regulations 1997
10 Schedule 2 (after table item 109)
Insert:
|
109A |
For acquiring a superannuation interest (within the meaning of the 1997 Tax Act) that supports a deferred superannuation income stream (within the meaning of that Act) to be provided under a contract or rules that meet the standards of subregulation 1.06A(2) of the SIS Regulations |
The restrictions contained in paragraph 1.06A(3)(e) of the SIS Regulations |