Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

SECTION 307-200.05  

307-200.05   MEANING OF SUPERANNUATION INTERESTS - TREATING A SUPERANNUATION INTEREST AS 2 OR MORE SUPERANNUATION INTERESTS (SUPERANNUATION INCOME STREAMS)  
For the purposes of subsection 307-200(1) of the Act, if a superannuation income stream:

(a)    is payable; or

(b)    will be payable, and it is a deferred superannuation income stream covered by paragraph 307-70.02(1)(c) ;

an amount that supports the superannuation income stream is always to be treated as a separate superannuation interest.