Superannuation Industry (Supervision) Regulations (Amendment) 1997 (293 of 1997)

5.   Regulation 6.10 (Unrestricted non-preserved benefits - regulated superannuation funds)

5.1 Subregulation 6.10 (2):

Omit "are amounts that:", substitute "are amounts (other than an amount that is a capital gains tax exempt component) that:".


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).