Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_64
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 64
Character Range: 24885–25380

64  Subsection 27H(4) (definition of annuity)
Repeal the definition, substitute:
annuity means an annuity, a pension paid from a foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997) or a pension paid from a scheme mentioned in paragraph 290‑5(c) of that Act, but does not include:
 (a) an annuity that is a qualifying security for the purposes of Division 16E; or
 (b) a superannuation income stream (within the meaning of the Income Tax Assessment Act 1997).