Statute Update (Regulations References) Regulations 2020 (F2020L01137)
Schedule 1 Amendments
Income Tax Assessment Regulations 1997
5 Before regulation 307-70.01
Insert:
307-5.01 What is a superannuation benefit?
For the purposes of subparagraph 307-5(7)(a)(ii) of the Act, the Family Law (Superannuation) Regulations 2001 are prescribed.
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).
