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TREASURY LAWS AMENDMENT (FAIR AND SUSTAINABLE SUPERANNUATION) REGULATIONS 2017 (F2017L00321) - SCHEDULE 7

Anti-detriment provisions

   

Income Tax Assessment Regulations 1997

1  Paragraph 307-125.02(1)(c)

Omit "or an amount to fund an anti-detriment increase".

2  Subregulation 307-125.02(2) (method statement, step 1, paragraph (a))

Repeal the paragraph.

3  Subregulation 307-125.02(3) (definition of anti-detriment increase )

Repeal the definition.

Superannuation Industry (Supervision) Regulations 1994

4  Regulation 4.07C (definition of anti-detriment payment )

Repeal the definition.

5  Regulation 4.07C (definition of insured benefit )

Omit ", other than an anti-detriment payment,".



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