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

236   Subparagraph 320-246(1)(b)(i)

Omit "current pension liabilities (within the meaning of Part IX of the Income Tax Assessment Act 1936) of", substitute "liabilities (contingent or not) in respect of *superannuation income stream benefits that are currently payable by".