Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

159   Section 11-15 (table item headed "superannuation or related business")

Repeal the item, substitute:

superannuation and related business

 

approved deposit fund, continuously complying fixed interest, income from 25 May 1988 deposits

295-390 of the Income Tax (Transitional Provisions) Act 1997

approved deposit fund, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993

295-405 (table item 1)

approved deposit fund, non-reversionary bonuses on policies of life assurance

295-335 (table item 1)

pooled superannuation trust, income from constitutionally protected funds

295-335 (table item 2)

pooled superannuation trust, income from current pension liabilities of complying superannuation funds

295-400

pooled superannuation trust, non-reversionary bonuses on policies of life assurance

295-335 (table item 1)

superannuation fund, income from other assets used to meet current pension liabilities

295-390

superannuation fund, income from segregated current pensions assets

295-385

superannuation fund, non-reversionary bonuses on policies of life assurance

295-335 (table item 1)

superannuation fund, regulated, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993

295-405 (table item 1)


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