Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill

  • enacted
43 New section EX 42B inserted (Interests in foreign superannuation scheme other than FIF superannuation interests)
  • Before section EX 43, insert:

    EX 42B Interests in foreign superannuation scheme other than FIF superannuation interests
    • A person's right to benefit from a foreign superannuation scheme as a beneficiary or a member is not an attributing interest in the foreign superannuation scheme if the right is not a FIF superannuation interest for the person.

      Defined in this Act: attributing interest, FIF superannuation interest, foreign superannuation scheme.