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
25 Section 304-20 (heading)
Repeal the heading, substitute:
304-20 Excess payments from release authorities - paying debt account discharge liability for a superannuation interest
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