Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)

Schedule 3   Amendments commencing on 1 July 2007

[28]   Subregulation 4.23A (5), note

substitute

Note A payment made under this regulation is a ‘departing Australia superannuation payment’ within the meaning of subsection 995-1 (1) of the 1997 Tax Act.