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

Schedule 3   Amendments commencing on 1 July 2007

[5]   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.