‑1 What this Division is about
Under Subdivision 303‑A, the tax treatment of superannuation income stream benefits that are defined benefit income can be less favourable to you if that income exceeds your defined benefit income cap. Subdivision 303‑B sets out special circumstances in which superannuation benefits are neither assessable income nor exempt income.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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