Law Companion Guideline

LCG 2016/12A2 - Addendum

Superannuation reform: total superannuation balance

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

Addendum

This Addendum amends Law Companion Guideline LCG 2016/12 to correct a date and figure in paragraphs 45 and 46.

LCG 2016/12 is amended as follows:

1. Paragraph 8

Omit the word 'If' in dot point 2; substitute 'if'.

2. Paragraph 45

Omit '30 June 2019'; substitute '30 June 2018'.

3. Paragraph 46

Omit '$1,463,036'; substitute '$1,963,036'.

4. Paragraph 57

At Step 2, before the third occurrence of 'transfer balance', insert 'transitional'.

This Addendum applies on and from 23 March 2017.

Commissioner of Taxation
23 March 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References