Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 3 Other amendments
Income Tax Assessment Act 1997
22 Paragraph 292-170(7)(c)
Repeal the paragraph, substitute:
(c) the entire *value of the original interest:
(i) was transferred directly to the current interest after 5 September 2006; or
(ii) was transferred to another superannuation interest after 5 September 2006, and was later transferred to the current interest (whether directly or through a series of transfers between superannuation interests);
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