Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 (16 of 2019)
Schedule 3 Inactive low-balance accounts and consolidation into active accounts
Part 1 Amendments
Income Tax Assessment Act 1997
2 Paragraph 301-225(2)(b)
Repeal the paragraph, substitute:
(b) the benefit is paid to you:
(i) under subsection 20QF(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 in a case covered by paragraph (d) of that subsection; or
(ii) under subsection 24G(2) of that Act in a case covered by paragraph (d) of that subsection; and
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