Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Regulations 2018 (F2018L00210)
Schedule 2 Contributing the proceeds of downsizing to superannuation
Retirement Savings Accounts Regulations 1997
3 Subregulation 5.03(7)
Insert:
downsizer contribution means a contribution covered under section 292-102 of the 1997 Tax Act.