Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (F2018L01691)

Schedule 1   Amendments

Part 3   Amendments commencing the day after registration

Division 1   Superannuation income stream benefits

Income Tax Assessment Regulations 1997

7   Subregulation 995-1.01(1) (at the end of the definition of superannuation income stream)

Add:

; or (d) for the purposes of sections 295-385, 295-390, 295-395, 320-246 and 320-247 of the Act - one or more rights (whether contingent or not), to the extent that they are covered by subregulation (3).