Commonwealth Numbered Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Download] [Related Items] [Help]

INCOME TAX ASSESSMENT AMENDMENT REGULATIONS 2009 (NO. 3) (SLI NO 177 OF 2009)

- Registered on FRLII: 10 July 2009
- Department:Treasury
- Description:These Regulations amend the Income Tax Assessment Regulations 1997 to support the Government's announcement that grandfathering arrangements would be extended for certain members of defined benefit funds on 12 May 2009 as a result of the reduction in the concessional contributions caps and also include a number of refinements to the existing grandfathering regulations to improve the operation of those provisions and clarify their operation in certain circumstances, such as where members of a fund are transferred to another fund.

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Amendment of Income Tax Assessment Regulations 1997  
   4.      Application of amendments  
           SCHEDULE 1 Amendments

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback