The Amount of Tax Payable on the Release of Superannuation

The amount of tax payable on the release of superannuation moneys is a function of:

A) the 'type' of superannuation money held in the superannuant's account, the age of the individual and what the moneys will be spent on.
B) the 'type' of superannuation money held in the superannuant's account, the age of the individual and whether the money is withdrawn as a lump sum or income stream.
C) the 'type' of superannuation money held in the superannuant's account, the gender of the individual and whether the money is withdrawn as a lump sum or income stream.
D) none of the above are relevant.