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27 Jun 13 Application of deceased member’s benefits in super fund to commence a superannuation income stream – TD 2013/10

On 26 June 2013 the ATO released Taxation Determination TD 2013/10, which is concerned with the question: 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 reg 6.21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of s 307-5(8) ITAA 1997?

The answer is no, such an application is not a transfer of an amount between superannuation interests in that fund for the purposes of s 307-5(8).

This Determination was not previously issued in draft.

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