(1) Despite sections 301-10 and 302- 65, if:
(a) during a * financial year, you receive one or more * superannuation income stream benefits:
(i) that are * defined benefit income; and
(ii) to which either section 301-10 or 302- 65 applies; and
(b) the sum of all of those benefits (other than any * elements untaxed in the fund of those benefits) exceeds your * defined benefit income cap for the financial year;
50% of that excess is assessable income.
(2) Defined benefit income is a * superannuation income stream benefit that is paid from a * capped defined benefit income stream.