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
252 Subsection 995-1(1) (paragraph (a) of the definition of excluded virtual PST life insurance policy )
Repeal the paragraph, substitute:
(a) provides only for *superannuation death benefits, *disability superannuation benefits or temporary disability benefits of a kind referred to in paragraph 295-460(c), that are not *participating benefits; or