Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 3 Miscellaneous and technical amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Division 10 Refund of excess low balance fees
Income Tax Assessment Act 1997
71 At the end of subsection 291-25(2)
Add:
; and (e) it is not an amount mentioned in subsection 99G(6) of the Superannuation Industry (Supervision) Act 1993 that is refunded in accordance with that subsection.
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