Superannuation Industry (Supervision) Regulations (Amendment) 1997 (293 of 1997)
2. Regulation 1.03 (Interpretation)
2.1 Subregulation 1.03 (1):
Insert the following definitions:
" 'capital gains tax exempt component' has the same meaning as 'CGT exempt component' in subsection 27A (1) of the Tax Act;
'eligible spouse contributions' has the meaning given by section 159TC of the Tax Act;".
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).
