Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

47   Subsection 995-1(1) (definition of non-complying approved deposit fund )

Repeal the definition, substitute:

non-complying approved deposit fund means an *approved deposit fund that is not a *complying approved deposit fund.