Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 1 Transfer balance cap
Part 1 Transfer balance cap
Taxation Administration Act 1953
19 Subsection 250-10(2) in Schedule 1 (after table item 38BB)
Insert:
|
38BC |
excess transfer balance tax |
294-240 and 294-245 |
Income Tax Assessment Act 1997 |