Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

7   Subsection 995-1(1)


complying superannuation plan means:

(a) a *complying superannuation fund; or

(b) a *public sector superannuation scheme that is:

(i) a regulated superannuation fund (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993); or

(ii) an exempt public sector superannuation scheme (within the meaning of section 10 of that Act); or

(c) a *complying approved deposit fund; or

(d) an *RSA.