Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 4   Superannuation

Income Tax Assessment Act 1997

329   Subsection 295-190(1) (table item 2, column headed "Includes:", paragraph (a))

After "fund", insert "(other than an element untaxed in the fund under subsection 307-290(4))".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).