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
130 Section 470 (definition of trustee )
Repeal the definition, substitute:
trustee , in relation to a fund that has no trustee, means the person who manages the fund.