Superannuation Guarantee (Administration) Act 1992
PART 2
-
EXPLANATION OF TERMS USED IN THE ACT
SECTION 7
7
INTERPRETATION: COMPLYING SUPERANNUATION FUND OR SCHEME
A superannuation fund or scheme is a complying superannuation fund or scheme (as the case may be) in relation to a period for the purposes of this Act if it is a complying superannuation fund in relation to that period for the purposes of the Income Tax Assessment Act 1997 .
A superannuation fund or scheme is a complying superannuation fund or scheme (as the case may be) in relation to a period for the purposes of this Act if it is a complying superannuation fund in relation to that period for the purposes of the Income Tax Assessment Act 1997 .
[ CCH Note: S 7 will be amended by No 57 of 2025, s 3 and Sch 1 item 33, by substituting " a complying superannuation fund or complying superannuation scheme " for " a complying superannuation fund or scheme " , effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.