Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 294.20

  (1)   You are the retirement phase recipient of a * superannuation income stream at a time if:

  (a)   the superannuation income stream is in the * retirement phase at that time; and

  (b)   a * superannuation income stream benefit from the superannuation income stream is payable to you at that time.

  (2)   You are also the retirement phase recipient of a * superannuation income stream at a time if:

  (a)   the superannuation income stream is in the * retirement phase at that time; and

  (b)   the superannuation income stream is a * deferred superannuation income stream; and

  (c)   a * superannuation income stream benefit from the superannuation income stream will be payable to you after that time.