Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (78 of 2019)
Schedule 3 Limited recourse borrowing arrangements
Part 1 Amendments
Income Tax Assessment Act 1997
1 At the end of subsection 307-230(1)
Add:
; (d) if you have an LRBA amount under section 307-231 (about limited recourse borrowing arrangements) in relation to one or more *regulated superannuation funds - the LRBA amounts for each such regulated superannuation fund.
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