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

Schedule 1   Amendments relating to superannuation reform package

Part 2   Application provisions

Income Tax (Transitional Provisions) Act 1997

32   Application of amendments

(1) The amendments made by items 1, 15, 16 and 22 of this Schedule apply in relation to working your concessional contributions cap for the 2019-2020 financial year and later financial years.

(2) The amendments made by items 2, 10 and 11 of this Schedule apply in relation to the financial year starting on 1 July 2017 and later financial years.

(3) The amendments made by items 13 and 14 of this Schedule to terms defined in Schedule 11 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 apply in a provision of an Act, regulation or instrument in the same way as that provision applies.

(4) The amendment made by item 23 of this Schedule applies in relation to a notice mentioned in subsection 286-75(2AA) in Schedule 1 to the Taxation Administration Act 1953 that is required to be given on or after the commencement of section 1 of the Treasury Laws Amendment (2017 Measures No. 2) Act 2017.