Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 301 - Superannuation member benefits paid from complying plans etc  

SECTION 301-90  

301-90   Application of Subdivision 301-F of the Income Tax Assessment Act 1997  

Subdivision 301-F of the Income Tax Assessment Act 1997 applies in relation to income years starting on or after 1 July 2007.