Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)
Schedule 1 Amendments commencing on day after registration
[4] After paragraph 1.08 (2) (c)
insert
(d) for the purpose of paying an amount to give effect to a release authority under:
(i) section 292-415 of the Income Tax Assessment Act 1997; or
(ii) section 292-80C of the Income Tax (Transitional Provisions) Act 1997;
in respect of the primary beneficiary.
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).