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
246 Paragraphs 405-30(3)(a) and (b)
Repeal the paragraphs, substitute:
(a) a *superannuation lump sum or an *employment termination payment; or
(b) an *unused annual leave payment or an *unused long service leave payment; or