INCOME TAX ASSESSMENT ACT 1997 - SECT 294.20 Meaning of retirement phase recipient
INCOME TAX ASSESSMENT ACT 1997 - SECT 294.20
Meaning of retirement phase recipient(1) You are the retirement phase recipient of a * superannuation income stream at a time if:
(a) the superannuation income stream is in the * retirement phase at that time; and
(b) a * superannuation income stream benefit from the superannuation income stream is payable to you at that time.
(2) You are also the retirement phase recipient of a * superannuation income stream at a time if:
(a) the superannuation income stream is in the * retirement phase at that time; and
(b) the superannuation income stream is a * deferred superannuation income stream; and
(c) a * superannuation income stream benefit from the
superannuation income stream will be payable to you after that time.