Superannuation Legislation Amendment Act 2010 (117 of 2010)

Schedule 2   Disability insurance premiums paid by superannuation funds

Part 2   2007-08 to 2010-11 income years

Division 1   Main amendments

Income Tax Assessment Act 1997
2   At the end of paragraph 295-460(b)

Add:

Note: Disability superannuation benefit has an extended meaning for the 2007-08 to 2010-11 income years for the purposes of subsection 295-465(1): see section 295-466 of the Income Tax (Transitional Provisions) Act 1997.