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

Schedule 3   Amendments commencing on 1 July 2007

[39]   Regulation 4.37, definition of eligible non-resident non-complying superannuation fund

substitute

directed termination payment has the meaning given by subsection 82-10F (1) of the Income Tax (Transitional Provisions) Act 1997.

element taxed in the fund has the meaning given by subsection 995-1 (1) of the 1997 Tax Act.

element untaxed in the fund has the meaning given by subsection 995-1 (1) of the 1997 Tax Act.

foreign superannuation fund has the meaning given by subsection 995-1 (1) of the 1997 Tax Act.