Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 1   First Home Saver Accounts

Part 2   Consequential amendments

Division 1   Main amendments

Income Tax Assessment Act 1997

82   Subsection 210-175(2)

Insert:

complying superannuation class of taxable income means the *complying superannuation class of taxable income of the company for the income year in which the *distribution is made.