Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 301 - Superannuation member benefits paid from complying plans etc.  

Subdivision 301-C - Member benefits: elements untaxed in fund  

Member benefits (element untaxed in fund) - recipient aged over preservation age and under 60

SECTION 301-110  

301-110   Superannuation income stream - element untaxed in fund is assessable income  

If you are under 60 years but have reached your *preservation age when you receive a *superannuation income stream benefit, the *element untaxed in the fund of the benefit is assessable income.