Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
159 Section 11-15 (table item headed "superannuation or related business")
Repeal the item, substitute:
|
superannuation and related business |
|
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approved deposit fund, continuously complying fixed interest, income from 25 May 1988 deposits |
295-390 of the Income Tax (Transitional Provisions) Act 1997 |
|
approved deposit fund, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993 |
295-405 (table item 1) |
|
approved deposit fund, non-reversionary bonuses on policies of life assurance |
295-335 (table item 1) |
|
pooled superannuation trust, income from constitutionally protected funds |
295-335 (table item 2) |
|
pooled superannuation trust, income from current pension liabilities of complying superannuation funds |
295-400 |
|
pooled superannuation trust, non-reversionary bonuses on policies of life assurance |
295-335 (table item 1) |
|
superannuation fund, income from other assets used to meet current pension liabilities |
295-390 |
|
superannuation fund, income from segregated current pensions assets |
295-385 |
|
superannuation fund, non-reversionary bonuses on policies of life assurance |
295-335 (table item 1) |
|
superannuation fund, regulated, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993 |
295-405 (table item 1) |
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