Timing and quantifying rules - Controlled foreign company and foreign investment fund rules - Attributing interests in FIFs
EX 42: New resident’s accrued superannuation entitlement exemption
You could also call this:
“This section about exemptions for new residents' overseas retirement savings has been removed”
You don’t need to worry about this section of the law anymore. It used to be about an exemption for new residents’ accrued superannuation entitlements, but it has been removed from the law. This happened on 1 April 2014, which means it no longer applies to anyone.
