Income Tax Assessment (1997 Act) Regulations 2021
View history note
Hide history noteSection 294-80.02B , as inserted by the amending instrument, applies in relation to a superannuation income stream that ceases, as mentioned in paragraph (1)(c) of that section, on or after the 2021 commencement time.
1000-6.02(2)
The amendments made by the amending instrument to section 294-135.01 of this instrument apply in relation to working out the special value, at a particular time, of a superannuation interest if the particular time is on or after the 2021 commencement time.
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