Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 307
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Key concepts relating to superannuation benefits
Subdivision 307-B
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Superannuation lump sums and superannuation income stream benefits
SECTION 307-70.01
307-70.01
SUPERANNUATION INCOME STREAM BENEFITS
For the purposes of subsection 307-70(1) of the Act (definition of superannuation income stream benefit ), all superannuation benefits are specified.
For the purposes of subsection 307-70(1) of the Act (definition of superannuation income stream benefit ), all superannuation benefits are specified.
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