Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 (FL2016L00518)

Schedule 2   Amounts affected by earnout rights

Superannuation Industry (Supervision) Regulations 1994

4   At the end of Part 14

Add:

Division 14.8 - Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016

14.09 Arrangements

The amendments of these regulations made by Schedule 2 to the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 apply in relation to look-through earnout rights (within the meaning of the Income Tax Assessment Act 1997) created on or after 24 April 2015.