Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 294.190

  (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.