Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 311 repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019.

Div 311 inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years.

Subdiv 311-A repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019.

Subdiv 311-A inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years. See the note under Div 311 heading.

S 311-5 repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019. S 311-5 formerly read:

SECTION 311-5 Object  
311-5
The object of this Division is to ensure that default members of * complying superannuation funds are not adversely affected if their * accrued default amounts are compulsorily transferred to *MySuper products.

S 311-5 amended by No 94 of 2017, s 3 and Sch 2 item 3, by substituting " *MySuper products " for " MySuper products in other complying superannuation funds " , effective 1 October 2017 and applicable in relation to the attribution or transfer of accrued default amounts on or after 29 June 2015.

S 311-5 inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years. See the note under Div 311 heading.