Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

165   Section 12-5 (table item headed "superannuation and related business")

Repeal the item, substitute:

superannuation and related business

 

generally

Part 3-30

asset disposals

295-85

death or disability benefits, deduction for future service element

295-470

death or disability cover, premiums for

295-465

detriment payments

295-485

financial assistance levy

295-490(1) (table item 3)