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