Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1936

44   Subsection 23AF(17C)

Omit "any exempt resident foreign termination payment (within the meaning of Subdivision AA of Division 2) that related to the termination of qualifying service (within the meaning of that Division)", substitute "any payment covered by section 83-240 or 305-65 of the Income Tax Assessment Act 1997 in relation to qualifying service".