Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 294-10 What this Subdivision is about
This Subdivision creates a transfer balance account for you, and credits it, if you have a superannuation income stream in the retirement phase.
It also provides for a transfer balance cap and identifies when you have excess transfer balance.
| Operative provisions | |
| 294-15 | When you have a transfer balance account |
| 294-20 | Meaning of retirement phase recipient |
| 294-25 | Transfer balance credits |
| 294-30 | Excess transfer balance |
| 294-35 | Your transfer balance cap |
| 294-40 | Proportionally indexed transfer balance cap |
| 294-45 | Transfer balance account ends |
| 294-50 | Assumptions about income streams |
| 294-55 | Repayment of limited recourse borrowing arrangement |
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