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Income Tax Assessment (1997 Act) Regulations 2021
290‑165.01 Age‑related conditions—prescr290‑165.01 Age‑related conditions—prescribed provisions relating to previous work test exemptions
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290‑165.01 Age‑related conditions—prescribed provisions relating to previous work test exemptions
For the purposes of subparagraph 290‑165(1A)(b)(iv) of the Act, the following provisions as in force immediately before the commencement of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 are prescribed: (a) paragraph (d) of items 2 and 3 of the table in subregulation 7.04(1) of the SIS Regulations; (b) paragraph (d) of items 2 and 3 of the table in subregulation 5.03(1) of the RSA Regulations.