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Legislation
ATO documents that consider ITAA 1997 s 307-5(1)
10 documents
Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6.21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5(8) of the Income Tax Assessment 1997?
Income tax: is a payment of all or part of a deceased member's benefits in a regulated superannuation fund from that fund to another regulated superannuation fund, to immediately cash those benefits to a beneficiary of the deceased person, a 'roll-over superannuation benefit' as defined in section 306-10 of the Income Tax Assessment Act 1997?
Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2020
Challenger Lifetime Annuity (Liquid Lifetime)
Allianz Guaranteed Income for Life
Challenger Lifetime Annuity (Liquid Lifetime) - 2024
Allianz Guaranteed Income for Life
Disability superannuation benefit
Superannuation Product: superannuation income stream
Superannuation: superannuation benefits: Journal entry insufficient to constitute payment of a death benefit