INCOME TAX ASSESSMENT ACT 1997 - SECT 295.407 Covered superannuation income streams--RSAs

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 295.407

Covered superannuation income streams--RSAs

A * superannuation income stream is covered by this section if:

(a) it is a pension (within the meaning of the Retirement Savings Accounts Act 1997 ); and

(b) it is in the * retirement phase.

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