Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1936
66 Subsection 27H(4)
Insert:
residual capital value , in relation to an annuity, means the capital amount payable on the termination of the annuity.