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

Schedule 8   Social Security Act 1991

Part 1   Amendments commencing 20 September 2007

2   After subsection 9A(1A)

Insert:

Defined benefit income streams

(1AA) Paragraph (1)(aa) does not apply if the income stream is a defined benefit income stream.