Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 (103 of 2013)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

7   After Part 4

Insert:

Part 5 - Administration

Division 910 - Transitional and application arrangements

910-1.01 Amendments made by Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013

(1)The amendments made by items 1 and 3 to 6 of Schedule 1 to the Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 apply in relation to the2012 - 13 income year and later income years.

(2) The amendment made by item 2 of Schedule 1 to the Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 applies to a superannuation benefit to which subregulation 307 125.02(2) applies that is paid on or after the commencement of that regulation.