Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1936
105 Subsection 159ZR(1) (paragraph (a) of the definition of normal taxable income )
Repeal the paragraph, substitute:
(a) no amount were included in assessable income under Division 82, section 83-10 or 83-80 or Division 301 or 302 of the Income Tax Assessment Act 1997 or Division 82 of the Income Tax (Transitional Provisions) Act 1997; and