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
111 Paragraph 160AF(1D)(a)
Omit "a resident superannuation fund in relation to the current year of income includes the fund's net previous income in respect of previous years of income (as defined by subsection 288B(2))", substitute "an Australian superannuation fund in relation to the current year of income includes the amount worked out for the fund under section 295-330 of the Income Tax Assessment Act 1997".