s 294-10
In forceApplication of Division 294 of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 294Transfer balance cap
Subdivision 294-AApplication of Division 294 of the Income Tax Assessment Act 1997
294-10 Application of Division 294 of the Income Tax Assessment Act 1997
(1)
Division 294 of the Income Tax Assessment Act 1997 applies on and after 1 July 2017.
(2)
Subject to section 294‑55, the amendments of Division 294 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Treasury Laws Amendment (2017 Measures No. 2) Act 2017 apply on and after 1 July 2017.
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