Treasury Laws Amendment (2017 Measures No. 2) Act 2017 (55 of 2017)

Schedule 1   Amendments relating to superannuation reform package

Part 1   Amendments

Income Tax Assessment Act 1997

12   At the end of section 307-70

Add:

Note: For the purposes of the transfer balance cap, the meaning of superannuation income stream is affected by subsection 294-50(2).