Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 3   Other amendments

Income Tax Assessment Act 1997

31   Paragraph 292-415(1)(c)

Repeal the paragraph, substitute:

(c) the sum of the *values of every *superannuation interest (other than a *defined benefit interest) held by the superannuation provider for the person in:

(i) for a release authority given under subsection 292-410(1) - *complying superannuation plans; or

(ii) for a release authority given under subsection 292-410(4) - *superannuation plans.