Commonwealth Consolidated Acts Commonwealth Consolidated Acts 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 .