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.