Superannuation Legislation Amendment Act (No. 3) 1999 (121 of 1999)
Schedule 1 Amendment of the Superannuation Industry (Supervision) Act 1993 relating to self managed superannuation funds
Part 1 Regulation of self managed superannuation funds
31 At the end of section 36
Self managed superannuation funds
(5) A superannuation entity is not required to lodge a return under this section in respect of a year of income if the superannuation entity was, at all times during the year of income, a self managed superannuation fund.