Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)
Schedule 3 Amendments commencing on 1 July 2007
[28] Subregulation 4.23A (5), note
substitute
Note A payment made under this regulation is a ‘departing Australia superannuation payment’ within the meaning of subsection 995-1 (1) of the 1997 Tax Act.
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