Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Family Law Act 1975
15 Subsection 90MQ(3)
Insert:
low rate cap amount has the meaning given by the Income Tax Assessment Act 1997 (disregarding subsection 307-345(2) of that Act and section 307-345 of the Income Tax (Transitional Provisions) Act 1997).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
