Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 5   Superannuation amendments

Part 1   Main amendments

Income Tax Assessment Act 1997

16   Subsection 995-1(1) (definition of non-complying superannuation fund )

Repeal the definition, substitute:

non-complying superannuation fund means a *superannuation fund that:

(a) is a fund; and

(b) is not a *complying superannuation fund.