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 under preservation age

SECTION 301-120  

301-120   Superannuation income stream - element untaxed in fund is assessable income  

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