Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Family Law Act 1975
13 Subsection 90MQ(1)
Omit "the ETP threshold", substitute "the member spouse's low rate cap amount for the income year in which the declaration time occurs".
Note: The heading to section 90MQ is altered by omitting " ETP threshold " and substituting " low rate cap amount ".
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