Income Tax (Transitional Provisions) Act 1997
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Hide history noteFor the purposes of the Income Tax Assessment Act 1997 , a superannuation income stream benefit is taken to be a disability superannuation benefit if, just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (b) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936 .
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