Treasury Laws Amendment (2021 Measures No. 6) Act 2021 (111 of 2021)
Schedule 3 Requirement for actuarial certificates for certain superannuation funds
Income Tax Assessment Act 1997
1 At the end of section 295-387
Add:
(3) However, the fund is not covered by subsection (2) for an income year if, at all times during the income year, all of the assets of the superannuation fund would, apart from subsection 295-385(7), be *segregated current pension assets.
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