Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 10   AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992

Division 2   The OSS system

150   Insertion of new section

After section 7 of the Principal Act the following section is inserted:

Interpretation: complying approved deposit fund

"7A. An approved deposit fund is a complying approved deposit fund at a particular time for the purposes of this Act if it is a complying ADF in relation to the year of income in which that time occurred for the purposes of Part IX of the Income Tax Assessment Act 1936.".