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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 307.205.02A

Value of superannuation interest--superannuation income streams or superannuation annuities based on identifiable amounts

                   For the purposes of paragraph 307-205(1)(a) of the Act, the value of an individual's superannuation interest that supports a superannuation income stream or a superannuation annuity mentioned in paragraph 307-205.02(2)(b) but not in paragraph 307-205.02(2)(d) is:

                     (a)  the identifiable lump sum amount; or

                     (b)  the amount available in the individual's account.


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