Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 10   Administrative streamlining

Part 1   Release authority harmonisation

Division 2   Other amendments

Income Tax Assessment Act 1997

25   Section 304-20 (heading)

Repeal the heading, substitute:

304-20 Excess payments from release authorities - paying debt account discharge liability for a superannuation interest