Despite sections 301 - 100 and 302 - 85, if:
(a) during a * financial year, you receive one or more * superannuation income stream benefits:
(i) that are * defined benefit income; and
(ii) in relation to which you are entitled, or apart from this section you would be entitled, to one or more * tax offsets under section 301 - 100 or 302 - 85; and
(b) the sum of all of the superannuation income stream benefits you receive during the financial year:
(i) that are defined benefit income; and
(ii) to which section 301 - 10, 301 - 100, 302 - 65 or 302 - 85 applies;
exceeds your * defined benefit income cap for the financial year;
the sum of those tax offsets is reduced (but not below zero) by an amount
equal to 10% of that excess.