Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 307.75

             (1)  A * superannuation income stream benefit is a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a * superannuation fund at a time if it is payable by the fund at that time from a * superannuation income stream that is in the * retirement phase at that time.

             (2)  A * superannuation income stream benefit is also a retirement phase superannuation income stream benefit (or RP superannuation income stream benefit ) of a * superannuation fund at a time if it is payable by the fund after that time from a * superannuation income stream that:

                     (a)  is a * deferred superannuation income stream; and

                     (b)  is in the * retirement phase at that time.