Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 (F2017L00704)
Schedule 1 Innovative superannuation income streams
Income Tax Assessment Regulations 1997
3 At the end of paragraph 307-205.02(1)(a)
Add:
(iv) a superannuation income stream that is supported by a superannuation interest that can be valued under regulation 307-205.02C, 307-205.02D or 307-205.02E; and