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14 Jul 11 Income tax: when a superannuation income stream commences and ceases - TR 2011/D3

On 13 July 2011, the ATO issued draft Taxation Ruling TR 2011/D3 entitled "Income tax: when a superannuation income stream commences and ceases".

The draft Ruling considers when a superannuation income stream commences and when it ceases, and consequently when a superannuation income stream is payable. These concepts are relevant to determining the taxation consequences for both the superannuation fund and the member in relation to superannuation income stream benefits paid.

 


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