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

Schedule 3   Other amendments

Income Tax Assessment Act 1997

32   Subsection 292-415(2)

Repeal the subsection, substitute:

(2) The payment must be made out of one or more *superannuation interests (other than a *defined benefit interest) held by the *superannuation provider for the person in:

(a) for a release authority given under subsection 292-410(1) - *complying superannuation plans; or

(b) for a release authority given under subsection 292-410(4) - *superannuation plans.