Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves) Regulations 2024 (F2024L01596)
Schedule 1 Amendments
Part 2 Allocations from reserves
Income Tax Assessment (1997 Act) Regulations 2021
20 Section 995-1.01
Insert:
pension liability of a complying superannuation plan means a liability of the plan to pay a superannuation income stream benefit.
pension reserve has the meaning given by subsection 292-90.02(7).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).