Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
165 Section 12-5 (table item headed "superannuation and related business")
Repeal the item, substitute:
|
superannuation and related business |
|
|
generally |
Part 3-30 |
|
asset disposals |
295-85 |
|
death or disability benefits, deduction for future service element |
295-470 |
|
death or disability cover, premiums for |
295-465 |
|
detriment payments |
295-485 |
|
financial assistance levy |
295-490(1) (table item 3) |