Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:
(a) the entity that manages the fund were the trustee of the fund; or
(b) each of the entities that manage the fund were a trustee of the fund.
The trustee of a superannuation fund is taken to be an entity: see subsection 960-100(2) of the Income Tax Assessment Act 1997 .
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