Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 (79 of 2015)

Schedule 1   Amendments

Retirement Savings Accounts Regulations 1997

5   Part 7

Insert in its appropriate numerical position:

7.2 Amendments made by the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015

The amendment of these Regulations made by item 6 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 applies in relation to non-concessional contributions (within the meaning of the Income Tax Assessment Act 1997) for the 2013-14 financial year and later financial years.