Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

74   Subsection 995-1(1)

Insert:

superannuation benefit has the meaning given by section 307-5.

Note: Sections 307-10 and 307-15 affect the meaning of superannuation benefit .