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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