Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 1   First Home Saver Accounts

Part 2   Consequential amendments

Division 1   Main amendments

Income Tax Rates Act 1986

109   Subsection 3(1)

Insert:

complying superannuation class of the taxable income of a life insurance company has the same meaning as in the Income Tax Assessment Act 1997.