Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Income Tax Assessment Act 1997

120   Subsection 995-1(1) (paragraph (a) of the definition of complying superannuation life insurance policy)

Repeal the paragraph, substitute:

(a) is held by the trustee of a *complying superannuation entity; or