INCOME TAX ASSESSMENT REGULATIONS 1997

PART 5 - ADMINISTRATION  

Division 910 - Transitional and application arrangements  

REGULATION 910-1.09   TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (FAIR AND SUSTAINABLE SUPERANNUATION) REGULATIONS 2017  

910-1.09(1)  
The amendments made by items 2 and 3 of Schedule 1 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply in relation to the 2017-18 income year and later income years.

910-1.09(2)  
The amendment made by item 4 of Schedule 1 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 applies in relation to superannuation benefits paid on or after 1 July 2017.

910-1.09(3)  
The amendments made by items 8 and 9 of Schedule 2 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply in relation to 2017-2018 financial year and later financial years.

910-1.09(4)  
The amendments made by Schedule 5 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply in relation to contributions made in the 2017-18 income year and later income years.

910-1.09(5)  
The amendments made by Schedule 6 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply to payments from an interest that supports a superannuation income stream made on or after 1 July 2017.

910-1.09(6)  
The amendments made by items 1 to 3 of Schedule 7 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply in relation to a superannuation benefit that is:


(a) paid because of the death of a person that occurred on or after 1 July 2017; or


(b) paid on or after 1 July 2019.

Note:

For paragraph (b), it doesn ' t matter when the person, in relation to whom the benefit is payable, died.




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