Federal Register of Legislation - Australian Government

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Determinations/Superannuation as made
This instrument provides that deferral of the payment of rent owed under a lease on arm’s length terms during the 2021–22 income year, does not result in an in house asset or cause the self managed superannuation fund to lose its in house asset exemption. In the absence of this instrument, the deferral of rent would be taken to be a loan triggering the application of the in-house asset rules.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 04
Registered 02 Mar 2022
Tabling HistoryDate
Tabled Senate28-Mar-2022
Tabled HR29-Mar-2022
Enabled by
Authoritative version Superannuation Industry (Supervision) Act 1993
C2004A04633No. 78, 1993