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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