Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-G - Other provisions  

Operative provisions

SECTION 296-260  

296-260   Disregard LRBA amounts in working out total superannuation balance  

For the purposes of this Division, disregard paragraph 307-230(1)(d) .

Note:

If you have an LRBA amount under section 307-231 (about limited recourse borrowing arrangements), paragraph 307-230(1)(d) includes the amount in your total superannuation balance.