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

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

85   Subsection 995-1(1)

Insert:

superannuation plan means:

(a) a *superannuation fund; or

(b) an *approved deposit fund; or

(c) an *RSA.

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