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

79   Paragraph 92(2A)(b)

Repeal the paragraph, substitute:

(b) a segregated current pension asset (as defined in the Income Tax Assessment Act 1997) of a complying superannuation fund.