Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)

Schedule 6   Income stream integrity

Income Tax Assessment Regulations 1997

1   Subregulation 995-1.01(2) (paragraph (a) of the definition of superannuation income stream benefit)

Omit ", other than a payment to which regulation 995-1.03 applies".


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).