s 301-85
In forceExtended meaning of disability superannuation benefit for superannuation income stream
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 301Superannuation member benefits paid from complying plans etc.
301-85 Extended meaning of disability superannuation benefit for superannuation income stream
For the purposes of the Income Tax Assessment Act 1997, a superannuation income stream benefit is taken to be a disability superannuation benefit if, just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (b) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936.
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