Superannuation Industry (Supervision) Legislation Amendment Act 1995 (144 of 1995)
Schedule 4 AMENDMENTS OF THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
24 Paragraph 42(1)(a)
Omit the paragraph, substitute:
"(a) either:
(i) the entity was a resident regulated superannuation fund at all times during the year of income when the entity was in existence; or
(ii) the entity was a resident regulated superannuation fund at all times during the year of income when the entity was in existence other than a time, before it became a resident regulated superannuation fund, when the entity was a resident approved deposit fund; and".