Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 2   Unclaimed superannuation money

Part 2   Other amendments

Income Tax Assessment Act 1997

52   After subsection 307-350(2A)

Insert:

(2B) For the purposes of the application of this section in relation to *superannuation lump sums paid by the Commissioner under subsection 17(2) and section 20H of the Superannuation (Unclaimed Money and Lost Members) Act 1999, treat all such lump sums as if they were paid from a single *superannuation plan.