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

Schedule 3   Other amendments

Income Tax Assessment Act 1997

22   Paragraph 292-170(7)(c)

Repeal the paragraph, substitute:

(c) the entire *value of the original interest:

(i) was transferred directly to the current interest after 5 September 2006; or

(ii) was transferred to another superannuation interest after 5 September 2006, and was later transferred to the current interest (whether directly or through a series of transfers between superannuation interests);