Statute Update (Regulations References) Regulations 2020 (F2020L01137)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

5   Before regulation 307-70.01

Insert:

307-5.01 What is a superannuation benefit?

For the purposes of subparagraph 307-5(7)(a)(ii) of the Act, the Family Law (Superannuation) Regulations 2001 are prescribed.