Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 (79 of 2015)
Schedule 1 Amendments
Superannuation Industry (Supervision) Regulations 1994
14 Part 14
Insert in its appropriate numerical position:
Division 14.6 - Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015
14.07 Arrangements
The amendments of these Regulations made by items 15 and 17 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 apply in relation to non-concessional contributions (within the meaning of the Income Tax Assessment Act 1997) for the 2013-14 financial year and later financial years.
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