New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 9   Concessions for capital gains by individuals and some other entities

Part 2   Consequential amendments

2   Division 2 - Amendments consequential on defining complying superannuation entity

Income Tax Assessment Act 1997

23   Paragraphs 104-215(1)(b), (c) and (d)

Repeal the paragraphs, substitute:

(b) is the trustee of a *complying superannuation entity; or