(1) The value of a person's investment in a superannuation fund, an approved deposit fund or an ATO small superannuation account is to be disregarded in calculating the value of the person's assets for the purposes of this Act (other than section 198H, 198HA, 198HB, 198J, 198JA, 198JB, 198K or 198L, subparagraph 263(1)(d)(iv), Division 1B of Part 3.10, or section 1124A, 1125, 1125A, 1126, 1133 or 1135A) if the investment is specified in a determination made under subsection (2).
(2) The Minister may specify:
(a) a specified investment in a superannuation fund, an approved deposit fund or an ATO small superannuation account; or
(b) a specified class of investments in a superannuation fund, an approved deposit fund or an ATO small superannuation account;
in a determination for the purpose of subsection (1).
(3) A determination under subsection (2) must be in writing.
(4) A determination under subsection (2) takes effect on the day on which it is made or on such other day (whether earlier or later) as is specified in the determination.