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INCOME TAX ASSESSMENT ACT 1997 - SECT 307.70

Meaning of superannuation income stream and superannuation income stream benefit

  (1)   A superannuation income stream benefit is a * superannuation benefit specified in the regulations that is paid from a * superannuation income stream.

  (2)   A superannuation income stream has the meaning given by the regulations.

Note:   For the purposes of the transfer balance cap, the meaning of superannuation income stream is affected by subsection   294 - 50(2).


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