Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 9 Anti-detriment provisions
Part 2 Application
5 Application
The amendments made by this Schedule apply in relation to a lump sum that is:
(a) paid because of the death of a person that occurred on or after 1 July 2017; or
(b) paid on or after 1 July 2019.
Note: For paragraph (b), it does not matter when the person, in relation to whom the lump sum is payable, died.
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