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
144 Subsection 57-70(1) in Schedule 2D
Omit "an eligible termination payment", substitute "a superannuation lump sum or an employment termination payment".
Note: The heading to section 57-70 in Schedule 2D is replaced by the heading " Treatment of superannuation lump sums and employment termination payments ".
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