Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 295.385.01

                For section 295‑385 of the Act, the following superannuation income stream benefits are prescribed:

                (a)    an allocated pension within the meaning of the SIS Regulations;

               (b)    a market linked pension within the meaning of the SIS Regulations;

                (c)    an account‑based pension within the meaning of the SIS Regulations.

Note    This regulation is also mentioned in regulation 307‑205.02 to identify superannuation income stream benefits to which the method set out in that regulation does not apply.