Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1936
131 Section 477
Repeal the section, substitute:
477 Resident superannuation entity
For the purposes of this Part, a trust is a resident superannuation entity at a particular time if at that time the trust is:
(a) an Australian superannuation fund; or
(b) a complying approved deposit fund or a pooled superannuation trust.
Note: The heading to section 477 is altered by omitting " Part IX " and substituting " superannuation ".
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