Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021 (47 of 2021)
Schedule 1 Amendments
Part 2 Other amendments
Income Tax Assessment Act 1997
4 Paragraph 294-55(1)(c)
Repeal the paragraph, substitute:
(c) the superannuation interest is in a *small superannuation fund at the time of the payment.
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