Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 (79 of 2015)
Schedule 1 Amendments
Retirement Savings Accounts Regulations 1997
5 Part 7
Insert in its appropriate numerical position:
7.2 Amendments made by the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015
The amendment of these Regulations made by item 6 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 applies 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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