Commonwealth Consolidated Acts
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INCOME TAX ASSESSMENT ACT 1997 - SECT 294.190
Cap increment--child recipient just before 1 July 2017
(1) A cap increment arises if, just before 1 July 2017, you are the
* child recipient of a * superannuation income stream.
(2) The amount of the cap increment is the
* general transfer balance cap.
(3) The cap increment arises on 1 July 2017.
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