Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
74 Subsection 995-1(1)
Insert:
superannuation benefit has the meaning given by section 307-5.
Note: Sections 307-10 and 307-15 affect the meaning of superannuation benefit .
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