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

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Fringe Benefits Tax Assessment Act 1986

19   Subsection 136(1) (subparagraph (j)(ii) of the definition of fringe benefit )

Omit "non-resident superannuation fund (within the meaning of section 6E of the Income Tax Assessment Act 1936)", substitute "foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997)".