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SUPERANNUATION LEGISLATION AMENDMENT (SIMPLIFICATION) ACT 2007 - SCHEDULE 4

Technical corrections

 

Income Tax Assessment Act 1997

1   Subsection   83 - 180(5)

Omit " * employment termination payment", substitute "payment".

2   Subsection   83 - 180(5)

Omit "employment termination payment", substitute "payment".

3   Subparagraph 290 - 170(2)(c)(iii)

Omit "contributions", substitute "contribution".

4   Section   302 - 5

Omit "are".

5   Paragraph 302 - 5(a)

Before "paid", insert "are".

6   Paragraph 302 - 5(b)

Before " * superannuation guarantee payments", insert "are".

7   Paragraph 960 - 285(2)(a)

After "income year", insert "or financial year".

8   Subsection   960 - 285(4) (formula)

After "income year", insert "or financial year".

Income Tax (Transitional Provisions) Act 1997

9   Paragraph 82 - 10D(2)(b)

Omit "transitional", substitute "termination".

10   Part   3 - 10

Relocate the Part to immediately after Part   3 - 6.

11   Paragraphs 307 - 125(6)(b) and (c)

Omit "item", substitute "section".

Taxation Administration Act 1953

12   Paragraph 298 - 5(c) in Schedule   1

Omit "this Schedule; or", substitute "this Schedule.".



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