Commonwealth Numbered Acts

SUPERANNUATION (EXCESS TRANSFER BALANCE TAX) IMPOSITION ACT 2016 (NO. 80, 2016) - SECT 3

                   In this Act:

"excess transfer balance period " has the same meaning as in the Income Tax Assessment Act 1997 .

"notional earnings " means the sum worked out under subsection 294- 230(3) of the Income Tax Assessment Act 1997 for the excess transfer balance period .