Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 (79 of 2015)

Schedule 1   Amendments

Income Tax Regulations 1936

2   Part 15

Insert in its appropriate numerical position:

202 Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015

The amendment of these Regulations made by item 1 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 applies in relation to assessments for the 2013-14 year of income and later years of income.


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).