Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1) (74 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[81] Subregulation 7A.14 (2)
omit
a death benefit ETP under the Income Tax Assessment Act 1936
insert
a superannuation death benefit (within the meaning of subsection 995-1 (1) of the 1997 Tax Act)