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
19 Paragraphs 292-467(1)(b) and (c)
Repeal the paragraphs, substitute:
(c) the sum of any amounts paid in response to release authorities issued in relation to those determinations is less than the excess amount stated in the most recent of those determinations; and
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