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

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Family Law Act 1975

15   Subsection 90MQ(3)

Insert:

low rate cap amount has the meaning given by the Income Tax Assessment Act 1997 (disregarding subsection 307-345(2) of that Act and section 307-345 of the Income Tax (Transitional Provisions) Act 1997).