Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 3   Superannuation fund residence requirements

Income Tax Assessment Act 1936

1   Paragraph 6E(1)(c)

Repeal the paragraph, substitute:

(c) at the relevant time:

(i) the central management and control of the fund is in Australia; or

(ii) the fund satisfies subsection (1A) or (1B); and