SAIM11000 - Transfers of income streams

Overview

This section of the Savings and Investment Manual explains the tax treatment of non-corporate transferors of the rights to income streams.

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Contents

SAIM11010

Transfers of income streams: overview

SAIM11020

Transfers of income streams: the legislation and guidance

SAIM11030

Transfers of income streams: non-corporate transferors

SAIM11040

Transfers of income streams: non-corporate transferors: trust issues