Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102ma:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102MA (pt 2/2)
Character Range: 833882–834684

have a similar response to changes in market factors; or
 (b) the guarantee or indemnity is given or entered into in relation to a financial arrangement.

Superannuation and pension income
 (6) A right to receive, or an obligation to provide, a financial benefit (as defined in the Income Tax Assessment Act 1997) if the right or obligation arises from a person's membership of a superannuation or pension scheme.

Retirement village arrangements
 (7) A right or obligation arising under:
 (a) a contract that gives rise to a right to occupy residential premises in a retirement village (as defined in the A New Tax System (Goods and Services Tax) Act 1999); or
 (b) a contract under which a resident of such a retirement village is provided with general or personal services in the retirement village.