Income Tax Assessment (1997 Act) Regulations 2021
View history note
Hide history noteThis section applies for the purposes of the continuing application of the old regulations, as mentioned in subsection 1000-1.02(2) , in relation to an income year starting on or after 1 July 2007.
1000-3.03(2)
For those purposes, in determining whether an income stream is a superannuation income stream: (a) if the income stream would be (apart from this subsection) a superannuation income stream under that continuing application, but would not be a superannuation income stream under section 307-70.02 because of the amendments made by Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 - treat the income stream as not being a superannuation income stream; and (b) if the income stream would not be a superannuation income stream under that continuing application (apart from this subsection), but would be a superannuation income stream under section 307-70.02 because of those amendments - treat the income stream as being a superannuation income stream.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
