Commonwealth Consolidated Acts

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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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