Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)
Schedule 4 Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
26 Subsection 16(6)
After “Commissioner”, insert “, within one month after the day on which the lump sum, or the first instalment of pension or annuity, becomes payable,”.
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