Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 3   Instalment trusts

Income Tax Assessment Act 1997

4   Subsection 995-1(1) (definition of complying superannuation plan)

Repeal the definition, substitute:

complying superannuation plan means:

(a) a *complying superannuation fund; or

(b) a *public sector superannuation scheme that is:

(i) a *regulated superannuation fund; or

(ii) an exempt public sector superannuation scheme (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993); or

(c) a *complying approved deposit fund; or

(d) an *RSA.