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

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Seafarers Rehabilitation and Compensation Act 1992

285   Subsection 34(4) (definition of rolled-over )

Repeal the definition, substitute:

rolled-over means paid as a roll-over superannuation benefit (within the meaning of the Income Tax Assessment Act 1997).

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