Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (78 of 2019)
Schedule 3 Limited recourse borrowing arrangements
Part 1 Amendments
Taxation Administration Act 1953
3 At the end of subsection 390-5(9) in Schedule 1
Add:
; (e) if the superannuation plan is a *regulated superannuation fund in relation to which the individual has an LRBA amount under section 307-231 of the Income Tax Assessment Act 1997 (about limited recourse borrowing arrangements) - the amount of the LRBA amount.
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