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
4 At the end of section 161AA
; and (d) for a company that is an RSA provider, or a trustee of a fund that is an eligible superannuation fund (as defined in section 267) in relation to the year of income:
(i) its no-TFN contributions income as defined by section 295-610 of the Income Tax Assessment Act 1997 (or that it has no no-TFN contributions income); and
(ii) the amount of the income tax payable on that income (or that no income tax is payable).