Document ID: chunk:federal_register_of_legislation:C2025C00162:section:9:p3
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 9 (pt 3/8)
Character Range: 119168–121886

a loan that has not been repaid in full;
 (l) an unlisted public security;
 (m) gold, silver or platinum bullion;
 (n) a payment of compensation to a person, or a payment to a person under an insurance scheme, in relation to:
 (i) the person's inability to earn, derive or receive income from remunerative work; or
 (ii) the person's total and permanent disability or incapacity.
investment:
 (a) in relation to a superannuation fund or approved deposit fund—has the meaning given by subsection (9); or
 (b) in relation to an ATO small superannuation account—has the meaning given by subsection (9A).
investor, in relation to an ATO small superannuation account, means the person in whose name the account is kept.
life expectancy has the same meaning as life expectation factor has in section 27H of the Income Tax Assessment Act.
listed security means:
 (a) a share in a company; or
 (b) another security;
listed on a stock exchange.
managed investment has the meaning given by subsections (1A), (1B) and (1C).
military defined benefit income stream means a defined benefit income stream provided under:
 (a) the scheme provided for by the Defence Forces Retirement Benefits Act 1948; or
 (b) the scheme provided for by the Defence Force Retirement and Death Benefits Act 1973; or
 (c) the superannuation scheme referred to in section 4 of the Military Superannuation and Benefits Act 1991; or
 (d) a superannuation scheme specified in an instrument under subsection (2).
military invalidity pension income stream has the meaning given by subsection (1G).
original family law affected income stream has the meaning given by section 9C.
pensioner couple means a couple, one or both of the members of which are receiving a social security pension, a service pension, income support supplement or a veteran payment.
primary FLA income stream has the meaning given by section 9C.
public unit trust means a unit trust that:
 (a) except where paragraph (b) applies—was, in relation to the unit trust's last year of income, a public unit trust for the purposes of Division 6B of Part III of the Income Tax Assessment Act; or
 (b) where the first year of income of the unit trust has not yet finished—has, at some time since the trust was established, satisfied at least one of the paragraphs of subsection 102G(1) of the Income Tax Assessment Act.
purchase price, in relation to an income stream, means the sum of the payments made to purchase the income stream (including amounts paid by way of employer and employee contributions) less any commuted amounts.
relevant number, in relation to an income stream, means:
 (a) if the income stream is payable for a fixed number of years—that number; or
 (b) if the income stream