s 302-195
In forceExtended meaning of death benefits dependant for superannuation income stream
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 302Superannuation death benefits paid from complying plans etc.
302-195 Extended meaning of death benefits dependant for superannuation income stream
For the purposes of Division 302 of the Income Tax Assessment Act 1997, treat a person who receives a superannuation income stream benefit as a death benefits dependant in relation to the benefit if:
(a)
the benefit is a superannuation death benefit; and
(b)
just before 1 July 2007, the superannuation income stream from which the benefit is paid was covered by paragraph (a) of the definition of death or disability annuity/pension in section 159SJ of the Income Tax Assessment Act 1936.
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