INCOME TAX ASSESSMENT ACT 1997 - SECT 307.70 Meaning of superannuation income stream and superannuation income stream benefit
INCOME TAX ASSESSMENT ACT 1997 - SECT 307.70
Meaning of superannuation income stream and superannuation income stream benefit(1) A superannuation income stream benefit is a * superannuation benefit specified in the regulations that is paid from a * superannuation income stream.
(2) A superannuation income stream has the meaning given by the regulations.
Note: For the purposes of the transfer balance cap, the meaning of
superannuation income stream is affected by subsection 294 - 50(2).