Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 9   Anti-detriment provisions

Part 1   Amendments

Income Tax Assessment Act 1997

1   Section 12-5 (table item headed "superannuation and related business")

Omit:

detriment payments

295-485


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).