Temporary Residents' Superannuation Legislation Amendment Act 2008 (151 of 2008)

Schedule 1   Amendments

Part 3   Income Tax Assessment Act 1997

27   After subsection 295-190(1)

Insert:

(1A) Item 2 of the table in subsection (1) does not apply to a *roll-over superannuation benefit that is a *departing Australia superannuation payment made under section 20H of the Superannuation (Unclaimed Money and Lost Members) Act 1999.