Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
82 Subsection 995-1(1)
superannuation interest means:
(a) an interest in a *superannuation fund; or
(b) an interest in an *approved deposit fund; or
(c) an *RSA; or
(d) an interest in a *superannuation annuity.
Note: The meaning of superannuation interest may be affected by regulations made for the purposes of section 307-200.