Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
13 Subsection 995-1(1)
Insert:
crystallised pre-July 83 amount , in relation to a *superannuation interest, means the amount mentioned in paragraph 307-225(2)(e) in relation to the interest.
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