Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1) (74 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[4] Subregulation 1.03 (1), after definition of Superannuation Holding Accounts Special Account
insert
superannuation lump sum has the meaning given by subsection 995-1 (1) of the 1997 Tax Act.