Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (78 of 2019)
Schedule 2 Non-arm's length income of complying superannuation entities
Income Tax Assessment Act 1997
3 At the end of section 295-550
(7) Paragraphs (1)(b) and (c) and (5)(b) and (c) apply to a loss, outgoing or expenditure whether or not it is of capital or of a capital nature.