Income Tax Assessment Regulations 1997 (Repealed)

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

REGULATION 307-205.02A  

307-205.02A   SUPERANNUATION INCOME STREAMS OR SUPERANNUATION ANNUITIES BASED ON IDENTIFIABLE AMOUNTS - VALUE OF AN INTEREST  
For a superannuation income stream or a superannuation annuity mentioned in subparagraph 307-205.02(1)(a)(ii) but not in subparagraph 307-205.02(1)(a)(iv) , the value of the superannuation interest that supports the income stream or annuity is:

(a) the identifiable lump sum amount; or

(b) the amount available in the member ' s account.