Commonwealth Numbered Regulations

INCOME TAX AMENDMENT REGULATIONS 2005 (NO. 2) (SLI NO 33 OF 2005) - SCHEDULE 1

(regulation 3)

1            After Part 9

insert

Part 9A                Taxation of superannuation business and related business

170          Segregated current pension assets — prescribed pensions

                For subsections 273A (2) and (3) of the Act, an allocated pension (within the meaning of the Superannuation Industry (Supervision) Regulations 1994 ) is a prescribed pension.