Temporary Residents' Superannuation Legislation Amendment Act 2008 (151 of 2008)
Schedule 1 Amendments
Part 3 Income Tax Assessment Act 1997
27 After subsection 295-190(1)
(1A) Item 2 of the table in subsection (1) does not apply to a *roll-over superannuation benefit that is a *departing Australia superannuation payment made under section 20H of the Superannuation (Unclaimed Money and Lost Members) Act 1999.