Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Seafarers Rehabilitation and Compensation Act 1992
285 Subsection 34(4) (definition of rolled-over )
Repeal the definition, substitute:
rolled-over means paid as a roll-over superannuation benefit (within the meaning of the Income Tax Assessment Act 1997).