Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 1 First Home Saver Accounts
Part 2 Consequential amendments
Division 1 Main amendments
Income Tax Assessment Act 1997
82 Subsection 210-175(2)
Insert:
complying superannuation class of taxable income means the *complying superannuation class of taxable income of the company for the income year in which the *distribution is made.
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