Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 4   Extending the CGT small superannuation funds roll-over on marriage breakdown

Income Tax Assessment Act 1997

5   Paragraph 126-140(2)(b)

Omit "small", substitute "*complying".

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).