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
129 Section 470 (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