Income Tax Assessment Regulations 1997 (Repealed)

PART 2A - SPECIALIST LIABILITY RULES  

Division 294 - Transfer balance cap  

Subdivision 294-C - Transfer balance debits  

REGULATION 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 to which subregulation 307-205.02C(1) applies (see subregulation 307-205.02C(3) ).