Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
48 Subsection 995-1(1) (definition of non-complying superannuation fund )
Repeal the definition, substitute:
non-complying superannuation fund means a *superannuation fund that is not a *complying superannuation fund.