Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 10   Administrative streamlining

Part 2   End benefit caps

Taxation Administration Act 1953

55   Subsection 133-10(3) in Schedule 1

Repeal the subsection (not including the note), substitute:

(3) However, the Commissioner must not make a determination under this section in relation to a *superannuation interest if, at the time the determination is to be made, the *end benefit for the superannuation interest has become payable.