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

90   Paragraph 292-102(3)(b)

After "already covered under this section", insert ", in relation to the disposal of the old interest or any related spousal interest to the old interest,".