Superannuation Industry (Supervision) Regulations (Amendment) 1997 (293 of 1997)
5. Regulation 6.10 (Unrestricted non-preserved benefits - regulated superannuation funds)
5.1 Subregulation 6.10 (2):
Omit "are amounts that:", substitute "are amounts (other than an amount that is a capital gains tax exempt component) that:".