Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 5 Superannuation amendments
Part 1 Main amendments
Income Tax (Transitional Provisions) Act 1997
18 After section 295-465
Insert:
295-485 Deductions for increased amount of superannuation lump sum death benefit
Paragraph 295-485(1)(b) of the Income Tax Assessment Act 1997 has effect as if the reference in that paragraph to amounts included in assessable income under Subdivision 295-C of that Act included a reference to amounts included in assessable income under former section 274 (taxable contributions) of the Income Tax Assessment Act 1936.
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