Document ID: chunk:federal_register_of_legislation:C2025C00162:section:9:p8
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 9 (pt 8/8)
Character Range: 131748–132715

the asset is included in the value of the person's assets by section 1124A, 1125, 1125A, 1126, 1126AA, 1126AB, 1126AC or 1126AD or an amount is included in the value of the person's assets in respect of the disposal by section 1126E (so far as that section relates to section 1126AA, 1126AB, 1126AC or 1126AD).
 (9) For the purposes of this Act, a person has an investment in a superannuation fund or approved deposit fund if the person has benefits in the fund (whether the benefits are attributable to amounts paid by the person or someone else).
 (9A) For the purposes of this Act:
 (a) a person has an investment in an ATO small superannuation account if:
 (i) the account is kept in the name of the person; and
 (ii) the balance of the account exceeds nil; and
 (b) the amount or value of that investment equals the balance of the account.
 (10) To avoid doubt, for the purposes of this Act, an account‑based income stream does not have a residual capital value.