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
8 Subsection 294-80(1) (at the end of the table)
Add:
8 |
a *transfer balance debit arises under regulations made for the purposes of this item |
the amount of the debit worked out in accordance with the regulations |
at the time specified in the regulations |