Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 5 Self-managed superannuation funds
Superannuation Industry (Supervision) Act 1993
9 Subsection 10(1) (at the end of the definition of self managed superannuation fund )
Note: Subsection (4) of this section extends the meaning of self managed superannuation fund for the purposes of sections 6, 42 and 42A.