Your shopping cart is empty

Income Tax Assessment Amendment (Superannuation Measures No 1) Regulation 2013 was made on 30 May 2013 and registered on the Federal Register of Legislative Instruments on 3 June 2013 as Select Legislative Instrument 2013 No 103.

The Regulation expands the meaning of the term "superannuation income stream benefit" for the purposes of the earnings tax exemption. The expanded meaning of this term ensures that, where a complying superannuation fund member was receiving a superannuation income stream immediately before their death, the superannuation fund will continue to be entitled to the earnings tax exemption in the period from the member’s death until their benefits are cashed by paying them out as a lump sum and/or by commencing a new superannuation income stream (subject to the benefits being cashed as soon as practicable).

The level of the exemption will be no greater than it was before the member’s death (allowing for investment earnings after the member’s death).

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To