Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
19 Subsection 995-1(1)
disability superannuation benefit means a *superannuation benefit if:
(a) the benefit is paid to a person because he or she suffers from ill-health (whether physical or mental); and
(b) 2 legally qualified medical practitioners have certified that, because of the ill-health, it is unlikely that the person can ever be *gainfully employed in a capacity for which he or she is reasonably qualified because of education, experience or training.