Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 3 Other amendments
Income Tax Assessment Act 1936
6 Subsection 6(1) (paragraph (a) of the definition of work and income support related withholding payments and benefits )
Repeal the paragraph, substitute:
(a) payments from which an amount:
(i) must be withheld under a provision of Subdivision 12-B (other than section 12-55), 12-C or 12-D or Division 13 in Schedule 1 to the Taxation Administration Act 1953 (even if the amount is not withheld); or
(ii) would be required to be withheld under a provision mentioned in subparagraph (i) (other than section 12-55) apart from subsection 12-1(1A) in Schedule 1 to that Act; and
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