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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 302.195

Extended meaning of death benefits dependant for superannuation income stream

                   For the purposes of Division 302 of the Income Tax Assessment Act 1997 , treat a person who receives a superannuation income stream benefit as a death benefits dependant in relation to the benefit if:

                     (a)  the benefit is a superannuation death benefit; and

                     (b)  just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (a) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936 .



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