Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 5   Superannuation amendments

Part 2   Technical corrections

Income Tax Assessment Act 1997

46   Subsection 995-1(1) (definition of index number )

Repeal the definition, substitute:

index number :

(a) for an amount mentioned in a provision listed at items 8 to 12 in section 960-265 - index number has the meaning given by section 960-285; or

(b) for an amount mentioned in a provision listed at another item in section 960-265 - index number has the meaning given by section 960-280.