Income Tax Assessment Act 1997
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Hide history noteSECTION 294-15 When you have a transfer balance account 294-15(1)
You have a transfer balance account if you are, or have at any time been, the *retirement phase recipient of a *superannuation income stream.
294-15(2)
You start to have the *transfer balance account on the later of:
(a) 1 July 2017; and
(b) the day you first start to be a *retirement phase recipient of a *superannuation income stream.
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