Document ID: chunk:federal_register_of_legislation:C2017C00177:clause:8_3
Version: federal_register_of_legislation:C2017C00177
Segment Type: clause
Provision Reference: sch 8 cl 3
Character Range: 120333–120838

3              *RSA provider     Part of an amount credited to the *RSA (worked out under section 295‑410) where a *superannuation income stream covered by section 295‑407 was paid from the RSA for part of the period in the income year that the RSA existed

295‑407  Covered superannuation income streams—RSAs
  A *superannuation income stream is covered by this section if:
 (a) it is a pension (within the meaning of the Retirement Savings Accounts Act 1997); and
 (b) it is in the *retirement phase.