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

9   At the end of section 67-25


Tax offset in respect of no-TFN contributions income

(6) The *tax offset available under Subdivision 295-J is subject to the refundable tax offset rules.