Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)
Schedule 1 Transfer balance cap
Superannuation Industry (Supervision) Regulations 1994
12 Subregulation 1.03(1)
Insert:
retirement phase has the same meaning as in the 1997 Tax Act.
superannuation income stream has the same meaning as in the 1997 Tax Act.