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
260 Subsection 995-1(1) (definition of withholding tax )
Repeal the definition, substitute:
withholding tax means income tax payable under:
(a) section 301-175 (departing Australia superannuation payments); or
(b) section 306-15 (excess untaxed roll-over amounts); or
(c) section 128B of the Income Tax Assessment Act 1936.