Treasury Laws Amendment (2017 Measures No. 2) Act 2017 (55 of 2017)
Schedule 1 Amendments relating to superannuation reform package
Part 1 Amendments
Income Tax Assessment Act 1997
12 At the end of section 307-70
Add:
Note: For the purposes of the transfer balance cap, the meaning of superannuation income stream is affected by subsection 294-50(2).
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