Corporations Amendment Regulations 2007 (No. 1) (102 of 2007)
Schedule 1 Amendments
[2] Subregulation 1.0.02 (1), definition of superannuation scheme
substitute
superannuation lump sum has the meaning given by subsection 995-1 (1) of the Income Tax Assessment Act 1997.
superannuation scheme means a complying superannuation fund within the meaning of subsection 995-1 (1) of the Income Tax Assessment Act 1997.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
