Superannuation Industry (Supervision) Regulations 1994

PART 14 - TRANSITIONAL ARRANGEMENTS  

Division 14.8 - Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No 1) Regulation 2016  

REGULATION 14.09   14.09   ARRANGEMENTS  


The amendments of these regulations made by Schedule 2 to the Tax and Superannuation Laws Amendment (2016 Measures No 1) Regulation 2016 apply in relation to look-through earnout rights (within the meaning of the Income Tax Assessment Act 1997 ) created on or after 24 April 2015.



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