Income Tax Assessment Act 1997

295-390(3)

Amended by:


Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch8-Cl6

Commenced Action Note
1/01/2017 Amend Amended definition of 'average value of current pension liabilities'

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch5-Cl43

Commenced Action Note
15/03/2007 Amend Amended definition of 'average value of superannuation liabilities'