For the purposes of the Income Tax Assessment Act 1997 , a superannuation income stream benefit is taken to be a disability superannuation benefit if, just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (b) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936 .
Table of sections
302-5 Extended application to certain foreign superannuation funds
302-195 Extended meaning of death benefits dependant for superannuation income stream
302-195A Meaning of death benefits dependant for 2008-2009 income year