Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 (F2017L00704)
Schedule 1 Innovative superannuation income streams
Income Tax Assessment Regulations 1997
8 Subregulation 995-1.01(1) (at the end of the definition of superannuation annuity)
Add:
; or (c) a deferred superannuation income stream that is taken to be an annuity for the purposes of the SIS Act in accordance with subregulation 1.05(1) of the SIS Regulations because the contract for the provision of the income stream meets the standards of subregulation 1.06A(2) of the SIS Regulations.
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