Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (78 of 2019)

Schedule 3   Limited recourse borrowing arrangements

Part 1   Amendments

Taxation Administration Act 1953

3   At the end of subsection 390-5(9) in Schedule 1


; (e) if the superannuation plan is a *regulated superannuation fund in relation to which the individual has an LRBA amount under section 307-231 of the Income Tax Assessment Act 1997 (about limited recourse borrowing arrangements) - the amount of the LRBA amount.