Savings and Investment Manual

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.

Contents

1. SAIM11010

   Transfers of income streams: overview
2. SAIM11020

   Transfers of income streams: the legislation and guidance
3. SAIM11030

   Transfers of income streams: non-corporate transferors
4. SAIM11040

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