Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 (F2021L00848)

Schedule 1   Amendments

Part 2   Other amendments

Division 3   Refund of excess low balance fees

Income Tax Assessment (1997 Act) Regulations 2021

17   At the end of subsection 291-25.01(2)

Add:

; and (e) not an amount mentioned in subsection 99G(6) of the Superannuation Industry (Supervision) Act 1993 that is refunded in accordance with that subsection.