Superannuation Legislation Amendment Act 2010 (117 of 2010)
Schedule 4 Other amendments
Part 1 Notices of intent to deduct
Income Tax Assessment Act 1997
5 Paragraph 292-25(2)(b)
After "plan", insert ", or, by way of a *roll-over superannuation benefit, in the assessable income of a *complying superannuation fund or *RSA provider in the circumstances mentioned in subsection 290-170(5) (about successor funds)".
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