Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1936

130   Section 470 (definition of trustee )

Repeal the definition, substitute:

trustee , in relation to a fund that has no trustee, means the person who manages the fund.