Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 294-175 When this Subdivision applies 294-175(1)
This Subdivision applies to you if you are a *child recipient of a *superannuation income stream.
294-175(2)
You are a child recipient of a *superannuation income stream if:
(a) because of the death of a person, you are a *retirement phase recipient of the superannuation income stream; and
(b) you are a *child, and a *death benefits dependant, of the deceased; and
(c) you are covered by paragraph 6.21(2A)(b) of the Superannuation Industry (Supervision) Regulations 1994 or paragraph 4.24(3A)(b) of the Retirement Savings Accounts Regulations 1997 (which are about children who are under age 18, or under age 25 and financially dependent or who have a disability).
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