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

Schedule 5   Self-managed superannuation funds

Superannuation Industry (Supervision) Act 1993

16   After paragraph 38A(aa)

Insert:

(ab) for a superannuation entity that is a self managed superannuation fund - any of the following provisions in Schedule 1 to the Taxation Administration Act 1953:

(i) section 288-85;

(ii) Division 390; or