Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 5 Self-managed superannuation funds
Income Tax Assessment Act 1997
6 Subsection 995-1(1) (paragraph (a) of the definition of taxation law )
After “administration”, insert “(including a part of an Act to the extent to which the Commissioner has the general administration of the Act)”.
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