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.