Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

13   Subsection 995-1(1)

Insert:

crystallised pre-July 83 amount , in relation to a *superannuation interest, means the amount mentioned in paragraph 307-225(2)(e) in relation to the interest.