Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 294 - Transfer balance cap  

Subdivision 294-C - Transfer balance debits  

SECTION 294-80.03  

294-80.03   DEBIT IN TRANSFER BALANCE ACCOUNT - CERTAIN ITEMS OF TABLE IN SUBSECTION 294-80(1) OF THE ACT DO NOT APPLY TO CERTAIN SUPERANNUATION INCOME STREAMS  
For the purposes of subsection 294-80(3) of the Act, items 5 and 6 of the table in subsection 294-80(1) of the Act do not apply to deferred superannuation income streams mentioned in subsection 307-205.02C(1) of this instrument.