Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1936

58   Paragraph 26AH(7)(b)

Repeal the paragraph, substitute:

(b) the eligible policy is held by the trustee of:

(i) a complying superannuation fund; or

(ii) a complying approved deposit fund; or

(iii) a pooled superannuation trust; or