Retirement Savings Accounts Amendment Regulations 2009 (No. 1) (14 of 2009)

Schedule 1   Amendments commencing on day after registration

[16]   Subregulation 4.23A (5), note

substitute

Note A payment made under this regulation is a departing Australia superannuation payment within the meaning of section 301-170 of the 1997 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).