Income Tax Assessment Act 1997
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Hide history noteSECTION 294-190 Cap increment - child recipient just before 1 July 2017 294-190(1)
A cap increment arises if, just before 1 July 2017, you are the *child recipient of a *superannuation income stream.
294-190(2)
The amount of the cap increment is the *general transfer balance cap.
294-190(3)
The cap increment arises on 1 July 2017.
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