Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 294 - Transfer balance cap  

Subdivision 294-A - Application of Division 294 of the Income Tax Assessment Act 1997  

SECTION 294-10   Application of Division 294 of the Income Tax Assessment Act 1997  

294-10(1)    
Division 294 of the Income Tax Assessment Act 1997 applies on and after 1 July 2017.

294-10(2)    

Subject to section 294-55, the amendments of Division 294 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Treasury Laws Amendment (2017 Measures No 2) Act 2017 apply on and after 1 July 2017.