Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)

Schedule 1   Delivering better financial outcomes - reducing red tape

Part 1   Superannuation

Division 2   Amendment of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

6   At the end of section 307-10

Add:

; (e) a payment that:

(i) is paid by the *superannuation provider of a *superannuation fund at your direction or request; and

(ii) relates directly to personal advice (within the meaning of the Corporations Act 2001) provided to you in relation to your interest in the fund.