Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 (103 of 2013)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

3   Subparagraph 307-205.02(1)(a)(i)

Repeal the subparagraph, substitute:

(i)a superannuation income stream that is a pension mentioned in subparagraph 295-385.01(a)(i), (ii) or (iii); or