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INCOME TAX ASSESSMENT ACT 1997 - SECT 301.110 Superannuation income stream--element untaxed in fund is assessable income

INCOME TAX ASSESSMENT ACT 1997 - SECT 301.110

Superannuation income stream--element untaxed in fund is assessable income

    If you are under 60 years but have reached your * preservation age when you receive a * superannuation income stream benefit, the * element untaxed in the fund of the benefit is assessable income.

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