Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (F2018L01691)
Schedule 1 Amendments
Part 3 Amendments commencing the day after registration
Division 1 Superannuation income stream benefits
Income Tax Assessment Regulations 1997
7 Subregulation 995-1.01(1) (at the end of the definition of superannuation income stream)
Add:
; or (d) for the purposes of sections 295-385, 295-390, 295-395, 320-246 and 320-247 of the Act - one or more rights (whether contingent or not), to the extent that they are covered by subregulation (3).
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