Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
86 Subsection 995-1(1)
superannuation provider , in relation to a *superannuation plan, means:
(a) for a *superannuation fund - the trustee of the fund; or
(b) for an *approved deposit fund - the trustee of the fund; or
(c) for an *RSA - the *RSA provider.