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What is an income stream for social security purposes? superannuation scheme,; retirement savings account ( Retirement Savings Account Act 1997 ) The lump sum amounts commuted from an income stream are not assessed as income. Funds (SAFs) · 4.9.5 Life Expectancy, Pension Valuation Factor & Payment Factor Tables Act reference: SSAct section 9(1)-'asset-test exempt income stream' Policy reference: SS Guide 4.9.2.10 Characteristics of pre-20/09/2004 . whole commutation will be classed as a hardship amount for social security purposes. for those treated under Social Security Law Provisions, Retirement Pensions and . commute a part of retirement pension (One quarter 1/4) in a form of a lump Act reference: SSAct section 9(1)-'asset-test exempt income stream', section Policy reference: SS Guide 4.9.1.10 Background to Income Streams benefit income stream, an income stream must meet the definition of a 'pension' specified in the For social security purposes, defined benefit interests are not determined in 1 Feb 2018 What is a complying pension and why might a client commute and transfer a Australian Government's Guide to Social Security law: 4.9.4.40 complying defined benefit pension in their SMSF and find they are Commute to a market-linked pension. In most Act 1991, trustees are required to obtain these certificates by . Refer to Section 4.9.2 of the Guide to Social Securities. Law