Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 301.85

Extended meaning of disability superannuation benefit for superannuation income stream

                   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



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