Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Superannuation Contributions Tax (Assessment and Collection) Act 1997
328 Subsection 16(6)
Omit "a lump sum, or a pension or annuity,", substitute "a superannuation benefit (within the meaning of the Income Tax Assessment Act 1997)".