Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1) (74 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[55] After subregulation 6.22 (3)
insert
(4) The conditions of this subregulation are satisfied if:
(a) the trustee has received a release authority under section 292-410 of the Income Tax Assessment Act 1997 in respect of the member; and
(b) the benefits are cashed in favour of the Commissioner of Taxation in accordance with the authority.
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).
