Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

82   Subsection 995-1(1)

Insert:

superannuation interest means:

(a) an interest in a *superannuation fund; or

(b) an interest in an *approved deposit fund; or

(c) an *RSA; or

(d) an interest in a *superannuation annuity.

Note: The meaning of superannuation interest may be affected by regulations made for the purposes of section 307-200.