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

260   Subsection 995-1(1) (definition of withholding tax )

Repeal the definition, substitute:

withholding tax means income tax payable under:

(a) section 301-175 (departing Australia superannuation payments); or

(b) section 306-15 (excess untaxed roll-over amounts); or

(c) section 128B of the Income Tax Assessment Act 1936.