Commonwealth Consolidated Acts Commonwealth Consolidated ActsFor 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 .