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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.

Table of sections

307-120    Components of superannuation benefit

307-125    Proportioning rule

307-130    Superannuation guarantee payment consists entirely of taxable component

307-135    Superannuation co-contribution benefit payment consists entirely of tax free component

307-140    Contributions-splitting superannuation benefit consists entirely of taxable component

307-142    Components of certain unclaimed money payments

307-145    Modification for disability benefits

307-150    Modification in respect of superannuation lump sum with element untaxed in fund



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