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

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Superannuation Guarantee (Administration) Act 1992

346   Subsection 6(1) (sub-subparagraphs (a)(i)(B) and (C) of the definition of ordinary time earnings )

Repeal the sub-subparagraphs, substitute:

(B) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997; and

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