CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
History
Part 3-30 inserted by
No 9 of 2007
, s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.
Division 294
-
Transfer balance cap
History
Div 294 inserted by No 81 of 2016, s 3 and Sch 1 item 4, effective 1 January 2017. For application provision, see Subdiv
294-A
of
Income Tax (Transitional Provisions) Act 1997
.
Subdivision 294-B
-
Transfer balance account
History
Subdiv 294-B inserted by No 81 of 2016, s 3 and Sch 1 item 4, effective 1 January 2017. For application provision, see Subdiv
294-A
of
Income Tax (Transitional Provisions) Act 1997
.
Operative provisions
SECTION 294-45
294-45
Transfer balance account ends
The *transfer balance account ceases when the *retirement phase recipient dies.
History
S 294-45 inserted by No 81 of 2016, s 3 and Sch 1 item 4, effective 1 January 2017. For application provision, see Subdiv
294-A
of
Income Tax (Transitional Provisions) Act 1997
.
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