Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)

Schedule 3   Amendments commencing on 1 July 2007

[45]   Subregulation 4.38 (2)

substitute

(2) Each of the following is not a taxed splittable contribution :

(a) a roll-over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;

(b) an amount allotted under this Division;

(c) a superannuation lump sum that is paid from a foreign superannuation fund.