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Schedule 1—Amendments

Schedule 1 Amendments

   

Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007

1  Paragraph 5(2)(b)

Omit “2%”, substitute “2.5%”.

2  Application of amendment

The amendment made by this Schedule applies to excess untaxed roll-over amounts paid on or after 1 July 2019.