Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 1 Main superannuation amendments
Part 2 Main consequential amendments
Income Tax Assessment Act 1936
3 Subsection 6(1) (at the end of the definition of assessment )
; or (h) the ascertainment of the amount of income tax payable on the no-TFN contributions income as defined by section 295-610 of the Income Tax Assessment Act 1997 (or that no tax is payable).