Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

7   Subsection 995-1(1)

Insert:

complying superannuation plan means:

(a) a *complying superannuation fund; or

(b) a *public sector superannuation scheme that is:

(i) a regulated superannuation fund (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993); or

(ii) an exempt public sector superannuation scheme (within the meaning of section 10 of that Act); or

(c) a *complying approved deposit fund; or

(d) an *RSA.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).