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

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

10   Subsection 995-1(1) (definition of constitutionally protected fund )

Repeal the definition, substitute:

constitutionally protected fund means a fund that is declared by the regulations to be a constitutionally protected fund.


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