Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 (F2022L00241)

Schedule 1   Amendments

Income Tax Assessment (1997 Act) Regulations 2021

1   After section 290-155.05

Insert:

290-165.01 Age-related conditions - prescribed provisions relating to previous work test exemptions

For the purposes of subparagraph 290-165(1A)(b)(iv) of the Act, the following provisions as in force immediately before the commencement of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 are prescribed:

(a) paragraph (d) of items 2 and 3 of the table in subregulation 7.04(1) of the SIS Regulations;

(b) paragraph (d) of items 2 and 3 of the table in subregulation 5.03(1) of the RSA Regulations.