Superannuation Legislation Amendment Act 2010 (117 of 2010)
Schedule 4 Other amendments
Part 1 Notices of intent to deduct
Income Tax Assessment Act 1997
8 Subsection 295-190(1) (after table item 2)
Insert:
|
2A |
CSF *RSA provider |
A *roll-over superannuation benefit that an individual is taken to receive under section 307-15 to the extent that: (a) the CSF or *RSA is a *successor fund; and (b) the benefit relates to a contribution that, before it was transferred to the successor fund, was not covered by a valid and acknowledged notice given to any *superannuation provider under section 290-170; and (c) while the benefit is held in the successor fund, the contribution becomes covered by a valid and acknowledged notice given to the superannuation provider of the successor fund under that section |