Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 (FL2016L00518)
Schedule 2 Amounts affected by earnout rights
Superannuation Industry (Supervision) Regulations 1994
4 At the end of Part 14
Add:
Division 14.8 - Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016
14.09 Arrangements
The amendments of these regulations made by Schedule 2 to the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 apply in relation to look-through earnout rights (within the meaning of the Income Tax Assessment Act 1997) created on or after 24 April 2015.
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