New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 9 Concessions for capital gains by individuals and some other entities
Part 2 Consequential amendments
2 Division 2 - Amendments consequential on defining complying superannuation entity
Income Tax Assessment Act 1997
23 Paragraphs 104-215(1)(b), (c) and (d)
Repeal the paragraphs, substitute:
(b) is the trustee of a *complying superannuation entity; or
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