Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 3   Taxation of financial arrangements

Part 1   Taxation of financial arrangements amendments

Income Tax Assessment Act 1997

106   Subparagraph 230-455(1)(a)(ii)

After "a superannuation entity (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993),", insert "a *superannuation fund that is not such an entity,".