Income Tax Assessment (1997 Act) Regulations 2021
View history note
Hide history noteSection 294-25.03 applies if: (a) you start to be the retirement phase recipient of the new stream on or after the commencement of this section; or (b) both:
(i) you started to be the retirement phase recipient of the new stream on or after 1 July 2017 and before the commencement of this section; and
(ii) the amount of the transfer balance debit referred to in paragraph 294-25.03(1)(e) is less than the special value, on the day you start to be the retirement phase recipient of the new stream, of the new stream.
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