Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 1 Transfer balance cap
Part 1 Transfer balance cap
Income Tax Assessment Act 1997
3 At the end of section 102-20
Note 7: This section does not apply in relation to the capital gain mentioned in paragraph 294-120(5)(b) of the Income Tax (Transitional Provisions) Act 1997.