Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
88 Subsection 995-1(1)
Insert:
tax free component :
(a) the tax free component of an *employment termination payment has the meaning given by section 82-140; and
(b) the tax free component of a *superannuation benefit has the meaning given by section 307-120; and
(c) the tax free component of a *superannuation interest has the meaning given by section 307-210.
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