Temporary Residents' Superannuation Legislation Amendment Act 2008 (151 of 2008)

Schedule 1   Amendments

Part 3   Income Tax Assessment Act 1997

34   At the end of subsection 307-120(2)

Add:

; or (e) if the benefit is a payment under section 20H of the Superannuation (Unclaimed Money and Lost Members) Act 1999 - section 307-142.