Bankruptcy Legislation Amendment (Superannuation Contributions) Act 2007 (57 of 2007)

Schedule 1   Amendments relating to superannuation contributions

Part 2   Amendments commencing on Proclamation

Bankruptcy Act 1966

23   Section 128N

Insert:

costs :

(a) in relation to a regulated superannuation fund, an approved deposit fund or an RSA - includes:

(i) transaction costs; and

(ii) government charges; and

(iii) taxes and duties; and

(iv) charges relating to the management or investment of fund assets or RSA assets, as the case may be; or

(b) in any other case - includes anything that, under the regulations, is taken to be costs for the purposes of this paragraph.