Superannuation Guarantee (Administration) Act 1992

PART 2 - EXPLANATION OF TERMS USED IN THE ACT  

SECTION 7A  

7A   INTERPRETATION: COMPLYING APPROVED DEPOSIT FUND  


An approved deposit fund is a complying approved deposit fund at a particular time for the purposes of this Act if it is a complying approved deposit fund in relation to the year of income in which that time occurred for the purposes of the Income Tax Assessment Act 1997 .



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