Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES  

Division 444 - Obligations of entities on behalf of other entities  

Subdivision 444-C - Superannuation funds  

SECTION 444-50   444-50   SUPERANNUATION FUNDS  


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.

Note:

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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