Superannuation Legislation Amendment Act 2010 (117 of 2010)

Schedule 1   Unclaimed money

Part 2   Amendment of the Income Tax Assessment Act 1997

18   Subsection 307-142(3) (cell at table item 1, column 1)

Repeal the cell, substitute:

an amount paid, on or after 1 July 2007, to:

(a) the Commissioner under subsection 17(1) of the Superannuation (Unclaimed Money and Lost Members) Act 1999; or

(b) a State or Territory authority, as mentioned in subsection 18(4) of that Act;

in respect of the person