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-B - Superannuation lump sums and superannuation income stream benefits  

SECTION 307-70.01  

307-70.01   SUPERANNUATION INCOME STREAM BENEFITS  
For the purposes of subsection 307-70(1) of the Act (definition of superannuation income stream benefit ), all superannuation benefits are specified.


 

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