Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 7
-
TRANSITIONAL MATTERS
PART 1000-6
-
TRANSITIONAL MATTERS RELATING TO THE INCOME TAX ASSESSMENT AMENDMENT (TRANSFER BALANCE ACCOUNT VALUE FOR CERTAIN SUPERANNUATION INCOME STREAMS) REGULATIONS 2024
SECTION 1000-6.02
APPLICATION OF AMENDMENTS
1000-6.02(1)
Section 294-80.02B , as inserted by the amending instrument, applies in relation to a superannuation income stream that ceases, as mentioned in paragraph (1)(c) of that section, on or after the 2021 commencement time.
1000-6.02(2)
The amendments made by the amending instrument to section 294-135.01 of this instrument apply in relation to working out the special value, at a particular time, of a superannuation interest if the particular time is on or after the 2021 commencement time.
View history note
Hide history noteSection 294-80.02B , as inserted by the amending instrument, applies in relation to a superannuation income stream that ceases, as mentioned in paragraph (1)(c) of that section, on or after the 2021 commencement time.
1000-6.02(2)
The amendments made by the amending instrument to section 294-135.01 of this instrument apply in relation to working out the special value, at a particular time, of a superannuation interest if the particular time is on or after the 2021 commencement time.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.