Superannuation Legislation Amendment Act 2010 (117 of 2010)

Schedule 4   Other amendments

Part 1   Notices of intent to deduct

Income Tax Assessment Act 1997

6   Paragraph 292-90(2)(b)

After "plan", insert ", or, by way of a *roll-over superannuation benefit, in the assessable income of any *complying superannuation fund or *RSA provider in the circumstances mentioned in subsection 290-170(5) (about successor funds)".