Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

239   At the end of paragraph 320-246(1)(e)

Add:

(iv) satisfies the conditions in subsections (3), (4) and (5) and was purchased on or after 1 July 2007; or