Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 (F2022L00241)

Schedule 1   Amendments

Retirement Savings Accounts Regulations 1997

11   In the appropriate position in Part 7

Insert:

7.12 Amendments made by the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022

(1) The amendments made by items 2 to 10 of Schedule 1 to the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 apply in relation to contributions made in the 2022-23 financial year and later financial years.

(2) Despite the amendments made by those items in that Schedule, regulation 5.03, as in force immediately before the commencement of that Schedule, continues to apply in relation to contributions made on or after that commencement but before 1 July 2022.


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).