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
28 Subsection 6(1) (paragraphs (d), (e) and (f) of the definition of full self-assessment taxpayer )
Repeal the paragraphs, substitute:
(d) the trustee of a complying approved deposit fund or a non-complying approved deposit fund in relation to the current year;
(e) the trustee of a complying superannuation fund or a non-complying superannuation fund in relation to the current year;
(f) the trustee of a pooled superannuation trust in relation to the current year.