Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

SECTION 307-205.02A  

307-205.02A   VALUE OF SUPERANNUATION INTEREST - SUPERANNUATION INCOME STREAMS OR SUPERANNUATION ANNUITIES BASED ON IDENTIFIABLE AMOUNTS  
For the purposes of paragraph 307-205(1)(a) of the Act, the value of an individual ' s superannuation interest that supports a superannuation income stream or a superannuation annuity mentioned in paragraph 307-205.02(2)(b) but not in paragraph 307-205.02(2)(d) is:

(a)    the identifiable lump sum amount; or

(b)    the amount available in the individual ' s account.


 

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.