Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 5 Self-managed superannuation funds
Superannuation Industry (Supervision) Act 1993
10 At the end of section 10
(4) Treat an entity that is a superannuation fund as a self managed superannuation fund for the purposes of sections 6, 42 and 42A if:
(a) it has ceased being a self managed superannuation fund for the purposes of the rest of this Act; and
(b) the trustee of the fund is not an RSE licensee.