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
23 After paragraph 320-246(1)(e)
Insert:
(ea) that provides for an *annuity that:
(i) is not an *immediate annuity; and
(ii) is a superannuation income stream that is in the retirement phase; or
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