INCOME TAX ASSESSMENT ACT 1997 - SECT 294.190 Cap increment--child recipient just before 1 July 2017
INCOME TAX ASSESSMENT ACT 1997 - SECT 294.190
Cap increment--child recipient just before 1 July 2017(1) A cap increment arises if, just before 1 July 2017, you are the * child recipient of a * superannuation income stream.
(2) The amount of the cap increment is the * general transfer balance cap.
(3) The cap increment arises on 1 July 2017.