Corporations Amendment Regulations 2007 (No. 1) (102 of 2007)
Schedule 1 Amendments
 Subregulation 1.0.02 (1), definition of superannuation scheme
superannuation lump sum has the meaning given by subsection 995-1 (1) of the Income Tax Assessment Act 1997.
superannuation scheme means a complying superannuation fund within the meaning of subsection 995-1 (1) of the Income Tax Assessment Act 1997.
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