Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 (F2021L00848)
Schedule 1 Amendments
Part 2 Other amendments
Division 3 Refund of excess low balance fees
Income Tax Assessment (1997 Act) Regulations 2021
17 At the end of subsection 291-25.01(2)
Add:
; and (e) not an amount mentioned in subsection 99G(6) of the Superannuation Industry (Supervision) Act 1993 that is refunded in accordance with that subsection.
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