Corporations Amendment Regulations 2007 (No. 1) (102 of 2007)

Schedule 1   Amendments

[2]   Subregulation 1.0.02 (1), definition of superannuation scheme

substitute

superannuation lump sum has the meaning given by subsection 995-1 (1) of the Income Tax Assessment Act 1997.

superannuation scheme means a complying superannuation fund within the meaning of subsection 995-1 (1) of the Income Tax Assessment Act 1997.