Document ID: chunk:federal_register_of_legislation:C2017A00055:clause:1_18
Version: federal_register_of_legislation:C2017A00055
Segment Type: clause
Provision Reference: sch 1 cl 18
Character Range: 12294–12769

18  Paragraph 294‑110(1)(b)
Repeal the paragraph, substitute:
 (b) either:
 (i) at a time (the cessation time) in the pre‑commencement period, the asset ceases to be a segregated current pension asset of the fund; or
 (ii) at the start of 1 July 2017 (also the cessation time), the asset ceases to be a segregated current pension asset of the fund because it supports a superannuation income stream covered by subsection 307‑80(3) of the Income Tax Assessment Act 1997; and