Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 1 Main superannuation amendments
Part 2 Main consequential amendments
Income Tax Assessment Act 1997
14 At the end of section 320-15
(3) An amount included in assessable income under paragraph (1)(i) is included for the income year of the *life insurance company that includes the last day of the transferors income year to which the agreement referred to in section 295-260 relates.