Law Companion Guideline
LCG 2016/8A3 - Addendum
Superannuation reform: transfer balance cap and transition-to-retirement reforms: transitional CGT relief for superannuation funds
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Guideline LCG 2016/8 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling.
LCG 2016/8 is amended as follows:
Omit 'Law Companion Guideline LCG 2016/8'; substitute 'Law Companion Ruling LCR 2016/8'.
Omit all occurrences of 'LCG'; substitute 'LCR'.
Omit all occurrences of 'Guideline'; substitute 'Ruling'.
Commissioner of Taxation
19 February 2018
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).