Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 294.15

When you have a transfer balance account

             (1)  You have a transfer balance account if you are, or have at any time been, the * retirement phase recipient of a * superannuation income stream.

             (2)  You start to have the * transfer balance account on the later of:

                     (a)  1 July 2017; and

                     (b)  the day you first start to be a * retirement phase recipient of a * superannuation income stream.



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