Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 8 Innovative income streams and integrity
Part 1 Amendments
Income Tax Assessment Act 1997
18 After subsection 320-137(3)
Insert:
(3A) An *annuity is covered by this subsection if it is a *superannuation income stream that is in the *retirement phase.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
