Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
Division 294
-
Transfer balance cap
Subdivision 294-E
-
Modifications for death benefits dependants who are children
Operative provisions
SECTION 294-190 Cap increment - child recipient just before 1 July 2017 294-190(1)
A cap increment arises if, just before 1 July 2017, you are the *child recipient of a *superannuation income stream.
294-190(2)
The amount of the cap increment is the *general transfer balance cap.
294-190(3)
The cap increment arises on 1 July 2017.
View history note
Hide history noteSECTION 294-190 Cap increment - child recipient just before 1 July 2017 294-190(1)
A cap increment arises if, just before 1 July 2017, you are the *child recipient of a *superannuation income stream.
294-190(2)
The amount of the cap increment is the *general transfer balance cap.
294-190(3)
The cap increment arises on 1 July 2017.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.