Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 301.170.01

                   For the purposes of subparagraph 301-170(1)(b)(i) of the Act, the following regulations are specified:

                     (a)  regulations 6.20A, 6.20B and 6.24A of the SIS Regulations;

                     (b)  regulation 4.23A of the RSA Regulations.

Note:          A superannuation lump sum paid to a person in accordance with the regulations specified in this section is a departing Australia superannuation payment (see subsection 301-170(1) of the Act).