Document ID: chunk:federal_register_of_legislation:C2016A00090:clause:1_1
Version: federal_register_of_legislation:C2016A00090
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 2231–2801

1  At the end of section 5
Add:
 (3) Despite subsections (1) and (2), if the departing Australia superannuation payment:
 (a) is paid to a person on or after 1 July 2017; and
 (b) includes amounts attributable to superannuation contributions made while the person was a working holiday maker (within the meaning of the Income Tax Rates Act 1986);
those subsections apply as if the percentages in paragraphs (1)(b) and (c) and (2)(a) were 95%.

[Minister's second reading speech made in—
House of Representatives on 12 October 2016
Senate on 7 November 2016]

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