Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of subsection 307-200(1) of the Act, if a superannuation income stream: (a) is payable; or (b) will be payable, and it is a deferred superannuation income stream covered by paragraph 307-70.02(1)(c) ;
an amount that supports the superannuation income stream is always to be treated as a separate superannuation interest.
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