Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (10 of 2022)

Schedule 3   Reduced eligibility age for downsizer contributions

Income Tax Assessment Act 1997

1   Paragraph 292-102(1)(a)

Omit "65", substitute "60".

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).