An income stream is an asset-test exempt income stream if it is purchased before 20 September 2007 and must be:
- paid for the income support recipient's lifetime for lifetime products; or
- paid for a fixed period based on the income support recipient's life expectancy or that of their reversionary partner's;
and:
- make payments at least annually;
- specify the payment to be made in the first year;
- not pay less than the previous year's payments in any year;
- limit indexation to no more than 5% or CPI plus 1% in any year;
- convert the purchase price wholly into income;
- have no residual capital value;
- have limited commutation;
- have limited reversionary benefits;
- have limited transferability;
- not be able to be borrowed against; and
- in respect of market-linked income streams, must make payments according to the formula in the Superannuation Industry (Supervision) Regulations 1994.
Legislative reference:
Veterans' Entitlements Act 1986:
- section 5JA - lifetime income streams;
- section 5JB - life expectancy income streams; or
- section 5JBA - market-linked income streams.