Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 307.200.05

                   For the purposes of subsection 307-200(1) of the Act, if a superannuation income stream:

                     (a)  is payable; or

                     (b)  will be payable, and it is a deferred superannuation income stream covered by paragraph 307-70.02(1)(c);

an amount that supports the superannuation income stream is always to be treated as a separate superannuation interest.