Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1936
79 Paragraph 92(2A)(b)
Repeal the paragraph, substitute:
(b) a segregated current pension asset (as defined in the Income Tax Assessment Act 1997) of a complying superannuation fund.