Assessing life expectancy income streams paid from Self Managed Superannuation Funds (SMSFs) or Small APRA Superannuation Funds (SAFs) 108-05060090

This page contains links to policy and legislation.

Policy

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

Guide to Social Security Law, 4.9.1, Overview of Income Streams

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

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

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

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

Eligibility criteria and conditions for retention of asset-test exemption

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

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

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

Guide to Social Security Law, 4.9.2.40, Commuting an Asset-Test Exempt Income Stream to a Lump Sum

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

Guide to Social Security Law, 4.9.3, Asset-Tested Income Streams

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

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

Information about the documentation required for assessment of asset-test exempt (ATE) income streams paid from Self-Managed Superannuation Funds (SMSFs) or small APRA superannuation funds (SAFs) as well as details of what must be included in a trustee letter

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

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

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

Information about exceptions to the basic rules for a self-managed superannuation fund (SMSF)

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

Information on the return of purchase price assessment

Guide to Social Security Law, 4.9.4.20, General Provisions for Assessing Income Streams Paid from SMSFs or SAFs

Legislation

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Social Security Act 1991

• section 9(1), Financial assets and income stream 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)