Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Family Law Act 1975

13   Subsection 90MQ(1)

Omit "the ETP threshold", substitute "the member spouse's low rate cap amount for the income year in which the declaration time occurs".

Note: The heading to section 90MQ is altered by omitting " ETP threshold " and substituting " low rate cap amount ".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).