Commonwealth Consolidated Acts Commonwealth Consolidated ActsFor the purposes of the Income Tax Assessment Act 1997 , a superannuation income stream benefit is taken to be a disability superannuation benefit if, just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (b) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936 .
Table of sections 302-5 Extended
application to certain foreign superannuation funds 302-195
Extended meaning of death benefits dependant
for superannuation income stream 302-195A Meaning of death benefits dependant
for 2008-2009 income year
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