Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 5   Superannuation amendments

Part 1   Main amendments

Income Tax Assessment Act 1997

12   At the end of paragraph 307-5(3)(c)

Add:

(iii) if the payment of the benefit is delayed because of legal action about entitlement to the benefit - 6 months after the legal action ceases;

(iv) if the payment of the benefit is delayed because of reasonable delays in the process of identifying and making initial contact with potential recipients of the benefit - 6 months after that process is completed; and