Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
173 Section 13-1 (table item headed "superannuation")
Repeal the item, substitute:
|
superannuation |
|
|
generally |
Divisions 301 and 302 |
|
spouse contributions |
Subdivision 290-D |
|
death benefits |
302-75
|
|
member benefits .......... |
301-20
|
|
TFN quoted to superannuation or RSA provider after no-TFN contributions tax paid |
295-675 |