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Assessing income streams paid from Self-Managed Superannuation Funds (SMSFs) or Small APRA Superannuation Funds (SAFs) 108-05060070

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Policy

Legislation

Policy

Social Security Guide, 1.1.I.70, Income stream

Social Security Guide, 4.9.1, Overview of Income Streams

Social Security Guide, 4.9.1.20, General Provisions for Assessing Income Streams

Social Security Guide, 4.9.2, Asset-Test Exempt (ATE) Income Streams

Social Security Guide, 4.9.2.10, Characteristics of pre-20/09/2004 Asset-Test Exempt Income Streams

Social Security Guide, 4.9.2.15, Characteristics of Asset-Test Exempt Income Streams Purchased from 20/09/2004 & before 20/09/07

Social Security Guide, 4.9.2.17, Retention of Asset Test Exemption for ATE Income Streams Purchased from 20/09/2004, or from 20/09/2007

Social Security Guide, 4.9.2.25, Asset Test Assessment of ATE Income Streams Purchased from 20/09/2004 & before 20/09/2007

Social Security Guide, 4.9.2.30, Income Test Assessment of Asset-Test Exempt Income Streams

Social Security Guide, 4.9.2.40, Commuting an Asset-Test Exempt Income Stream

Social Security Guide, 4.9.2.60, Sections 9A (Lifetime) & 9B (Life Expectancy) of the SSAct Applying Prior to 20/09/2004

Social Security Guide, 4.9.3, Asset-Tested Income Streams

Social Security Guide, 4.9.4, Self - Managed Superannuation Funds (SMSFs) & Small APRA Superannuation Funds (SAFs)

Social Security Guide, 4.9.4.10, Background to Income Streams Paid from SMSFs or SAFs

Documentation required for assessment of ATE income streams paid from SMSFs or SAFs, as well as details of what must be included in a trustee letter

Social Security Guide, 4.9.4.30, Documentation Required for Assessment of Lifetime or Life Expectancy ATE Income Streams Paid from SMSFs or SAFs

Social Security Guide, 4.9.4.40, Actuarial Valuation Certificate for Lifetime or Life Expectancy ATE Income Streams Paid from SMSFs or SAFs

Social Security Guide, 4.9.4.60, Assessment of Non-Performing Income Streams Paid from SMSFs or SAFs

Social Security Guide, 4.9.5, Life Expectancy, Pension Valuation Factor & Payment Factor Tables

Exceptions to the basic rules for a Self-Managed Superannuation Fund

Social Security Guide, 4.9.4.10, Background to Income Streams Paid from SMSFs or SAFs

Information on the return of purchase price assessment

Social Security Guide, 4.9.4.20, General Provisions for Assessing Income Streams Paid from SMSFs or SAF

Eligibility criteria and conditions for retention of asset-test exemption

Social Security Guide, 4.9.2.17, Retention of Asset Test Exemption for ATE Income Streams Purchased from 20/09/2004, or from 20/09/2007

Legislation

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Social Security Act 1991

  • section 9, Financial assets and income streams definitions
  • section 9A, Meaning of asset-test exempt income stream-lifetime income streams
  • section 9B, Meaning of asset-test exempt income stream-life expectancy income streams
  • section 1098, Income from asset-test exempt income stream
  • section 1099, Income-income stream not a defined benefit income stream
  • section 1099C, Income-income stream not a defined benefit income stream
  • section 1099B, Income from asset-tested income stream (long term)
  • section 9BA, Meaning of asset-test exempt income stream - market linked income streams
  • section 1237AB, Secretary may waive debts of a particular class