Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:6_270
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 6 cl 270
Character Range: 172109–172652

270  Application—retention of accounting records
(1) Subsection 35A(1A) of the Superannuation Industry (Supervision) Act 1993 (as amended by this Part) applies in relation to accounting records that relate to a year of income beginning on or after 1 July 2023.
(2) Despite the repeal of paragraph 35A(2)(a) of the Superannuation Industry (Supervision) Act 1993 by this Part, that paragraph continues to apply, in relation to accounting records that relate to a year of income beginning before 1 July 2023, as if that repeal had not happened.