Income Tax Rates Amendment (Superannuation) Act 2007 (19 of 2007)

Schedule 1   Amendment of the Income Tax Rates Act 1986

Income Tax Rates Act 1986

20   Subsection 3(1) (subparagraph (b)(ii) of the definition of special income component )

Repeal the subparagraph, substitute:

(ii) the superannuation remainder of the taxable income; and

(iii) the employment termination remainder of the taxable income;