Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1936

124   Section 317 (paragraph (a) of the definition of trust )

Repeal the paragraph, substitute:

(a) an entity in the capacity of trustee (including an entity that manages a trust if there is no trustee); or