Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 7 - TRANSITIONAL MATTERS  

PART 1000-1 - TRANSITIONAL MATTERS RELATING TO THE REPEAL OF THE INCOME TAX ASSESSMENT REGULATIONS 1997  

SECTION 1000-1.08   DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS  

1000-1.08(1)    

Subsection 301-170.01(1) applies in relation to a superannuation lump sum paid at or after the commencement time.

1000-1.08(2)    
Despite the repeal of regulation 301-170.01 of the old regulations by the repealing regulations, that regulation continues to apply in relation to a superannuation lump sum paid before the commencement time as if that repeal had not happened.