Title Schedule 3—Reduced eligibility age for downsizer contributions
Database Bills & Legislation
Long Title a Bill for an Act to amend the law relating to superannuation and taxation, and for related purposes
Date 27-10-2021 09:32 AM
Source House of Reps
Parl No. 46
Bill Number 138/21
Bill Type Government
Portfolio Treasury
Reps Bill Code T
Status Act
System Id legislation/bills/r6800_first-reps/0003

Schedule 3—Reduced eligibility age for downsizer contributions

Schedule 3—Reduced eligibility age for downsizer contributions

  

Income Tax Assessment Act 1997

1  Paragraph 292‑102(1)(a)

Omit “65”, substitute “60”.

2  Application of amendment

The amendment made by item 1 applies in relation to contributions made on or after 1 July 2022.