Document ID: chunk:federal_register_of_legislation:C2010C00184:clause:5_24
Version: federal_register_of_legislation:C2010C00184
Segment Type: clause
Provision Reference: sch 5 cl 24
Character Range: 138072–138557

24  After subsection 307‑125(6)
Insert:

 (6A) Despite subsection (6), if:
 (a) at least one superannuation income stream benefit was paid from the superannuation income stream before 1 July 1994; or
 (b) section 27AAAA of the Income Tax Assessment Act 1936 (as in force just before 1 July 2007) applied to the superannuation income stream just before 1 July 2007;
for the purposes of paragraph (4)(b), the tax free component is equal to the amount worked out under paragraph (6)(b).