Commonwealth Numbered Regulations

TREASURY LAWS AMENDMENT (FAIR AND SUSTAINABLE SUPERANNUATION) REGULATIONS 2017 (F2017L00321) - SCHEDULE 9

Income Tax Assessment Regulations 1997

1  Subregulations 307-205.01(1) and 307-205.02(1)

Omit "307-205(a)", substitute "307-205(1)(a)".

Superannuation Industry (Supervision) Regulations 1994

2  Subregulation 1.03(1)

Insert:

"account-based annuity " means an annuity provided under a contract that:

                     (a)  is described in paragraph 1.05(11A)(a); and

                     (b)  meets the standards of subregulation 1.05(11A).