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Schedule 3—Requirement for actuarial certificates for certain superannuation funds

Schedule 3 Requirement for actuarial certificates for certain superannuation funds

   

Income Tax Assessment Act 1997

1  At the end of section 295-387

Add:

             (3)  However, the fund is not covered by subsection (2) for an income year if, at all times during the income year, all of the assets of the superannuation fund would, apart from subsection 295-385(7), be * segregated current pension assets.

2  Application

The amendment made by this Schedule applies to assessments for the 2021-22 income year and later income years.