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

245   Paragraph 392-45(2)(a)

Omit "under subsection 27B(1A) or (3) (Assessable income to include certain superannuation and kindred payments) of the Income Tax Assessment Act 1936", substitute "section 82-65, 82-70 or 302-145 of the Income Tax Assessment Act 1997 (certain employment termination payments and superannuation benefits)".