Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 (16 of 2019)

Schedule 3   Inactive low-balance accounts and consolidation into active accounts

Part 1   Amendments

Income Tax Assessment Act 1997

2   Paragraph 301-225(2)(b)

Repeal the paragraph, substitute:

(b) the benefit is paid to you:

(i) under subsection 20QF(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in a case covered by paragraph (d) of that subsection; or

(ii) under subsection 24G(2) of that Act in a case covered by paragraph (d) of that subsection; and