Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1) (74 of 2007)

Schedule 1   Amendments commencing on day after registration

[24]   Schedule 1, Part 2, after item 208

insert

209

Either:

(a) a person gives a release authority to a superannuation provider under subsection 292-410 (1) of the Income Tax Assessment Act 1997; or

(b) the Commissioner of Taxation gives a release authority to a superannuation provider under subsection 292-410 (4) of the Income Tax Assessment Act 1997

Restrictions contained in subsections 292-415 (1) and (2) of the Income Tax Assessment Act 1997

210

A person gives a transitional release authority to a superannuation provider under section 292-80B of the Income Tax (Transitional Provisions) Act 1997

Restrictions contained in subsections 292-80C (1) and (2) of the Income Tax (Transitional Provisions) Act 1997