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Income Tax Assessment Amendment Regulations 2007 (No 8) was made on 26 September 2007 and registered on the Federal Register of Legislative Instruments on 2 October 2007 as Select Legislative Instrument 2007 No 329. These Regulations amend the Income Tax Assessment Regulations 1997 to provide for the proportioning rule for superannuation benefits paid to members of the Military Superannuation and Benefits Scheme before they reach preservation age.

For a copy of Income Tax Assessment Amendment Regulations 2007 (No 8), go here

For a copy of the Explanatory Material, click on ES/Supp Material

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