Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax (Transitional Provisions) Act 1997

261   Before subsection 292-25(1)


(1A) To avoid doubt, the tax free component of a directed termination payment (within the meaning of section 82-10F) made in a financial year on behalf of you is not included in your concessional contributions (see section 292-25 of the Income Tax Assessment Act 1997) for the financial year.