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

182   Paragraphs 61-570(2)(a) and (b)

Repeal the paragraphs, substitute:

(a) amounts of *superannuation lump sums or *employment termination payments;

(b) amounts of *unused annual leave payments or *unused long service leave payments;