Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (78 of 2019)

Schedule 3   Limited recourse borrowing arrangements

Part 1   Amendments

Income Tax Assessment Act 1997

1   At the end of subsection 307-230(1)

Add:

; (d) if you have an LRBA amount under section 307-231 (about limited recourse borrowing arrangements) in relation to one or more *regulated superannuation funds - the LRBA amounts for each such regulated superannuation fund.


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