Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 2 Unclaimed superannuation money
Part 2 Other amendments
Income Tax Assessment Act 1997
45 At the end of subsection 306-15(1)
Add:
Note: To work out your untaxed plan cap amount in relation to an unclaimed money payment from the Commissioner, see subsection 307-350(2B).