Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 9 Anti-detriment provisions

The amendments made by this Schedule apply in relation to a lump sum that is:

(a) paid because of the death of a person that occurred on or after 1 July 2017; or

(b) paid on or after 1 July 2019.

Note: For paragraph (b), it does not matter when the person, in relation to whom the lump sum is payable, died.