Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 5   Superannuation amendments

Part 1   Main amendments

Income Tax Assessment Act 1997

6   At the end of subsection 295-485(1)

Add:

Note: Paragraph (1)(b) has effect as if the reference to amounts included in assessable income under Subdivision 295-C included a reference to amounts included in assessable income under former section 274 of the Income Tax Assessment Act 1936: see section 295-485 of the Income Tax (Transitional Provisions) Act 1997.