Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 5 Superannuation amendments
Part 2 Technical corrections
Income Tax Assessment Act 1997
44 Subsection 295-485(3)
Insert:
low tax component rate is the rate of tax imposed on the *low tax component of the fund's taxable income for the income year.
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