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).