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

7   Subsection 307-142(2) (method statement, step 1, note)

After:

A payment under subsection 20H(2) or (3) of that Act may be attributable to more than one unclaimed amount.

insert:

A payment under subsection 20QF(2) of that Act is attributable to a single unclaimed amount set out in item 3A of the table.


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