Income Tax Assessment Act 1997

290-85(1)(b)

Amended by:


Treasury Laws Amendment (Payday Superannuation) Act 2025 (assent 6/11/2025)

3-Sch1-Cl90

Commenced Action Note
1/07/2026 Amend
1/07/2026 Amend

Superannuation Legislation Amendment Act 2010 (assent 16/11/2010)

Explanatory Memorandum - REPS

3-Sch4-Cl19

Commenced Action Note
17/11/2010 Amend

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl11

Commenced Action Note
15/03/2007 Amend