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Self Managed Superannuation Funds (COVID-19 Rental income deferrals – In-house Asset Exclusion) Determination 2020

Authoritative Version
Determinations/Superannuation as made
This instrument determines that assets covered in this instrument are not taken to be in-house assets of the self-managed superannuation fund in the income year/s in which there was an agreement on arm’s length terms that the payment of rent owed could be deferred, or any future income years.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 06
Registered 26 Nov 2020
Tabling HistoryDate
Tabled HR30-Nov-2020
Tabled Senate30-Nov-2020
Enabled by
TitleRegisterIdNumber
Authoritative version Superannuation Industry (Supervision) Act 1993
C2004A04633No. 78, 1993