Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Fringe Benefits Tax Assessment Act 1986
19 Subsection 136(1) (subparagraph (j)(ii) of the definition of fringe benefit )
Omit "non-resident superannuation fund (within the meaning of section 6E of the Income Tax Assessment Act 1936)", substitute "foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997)".
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