Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 8 Innovative income streams and integrity
Part 1 Amendments
Income Tax Assessment Act 1997
18 After subsection 320-137(3)
Insert:
(3A) An *annuity is covered by this subsection if it is a *superannuation income stream that is in the *retirement phase.