Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 10 Administrative streamlining
Part 1 Release authority harmonisation
Division 2 Other amendments
Income Tax Assessment Act 1997
12 Paragraph 292-85(1)(b)
Repeal the paragraph, substitute:
(b) the excess amount stated in the most recent of those determinations exceeds the sum of any amounts paid in response to release authorities issued in relation to those determinations; and
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