Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Seafarers Rehabilitation and Compensation Act 1992
285 Subsection 34(4) (definition of rolled-over )
Repeal the definition, substitute:
rolled-over means paid as a roll-over superannuation benefit (within the meaning of the Income Tax Assessment Act 1997).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
