Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 3 Other amendments
Income Tax Assessment Act 1997
35 At the end of section 304-10
(5) For the purposes of this section, treat your receipt of a benefit (other than a *superannuation benefit) out of, or attributable to, the assets of a *superannuation plan as your receipt of a superannuation benefit.