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

Schedule 10   Definitions and related amendments

Income Tax Assessment Act 1997

86   Subsection 995-1(1)

Insert:

superannuation provider , in relation to a *superannuation plan, means:

(a) for a *superannuation fund - the trustee of the fund; or

(b) for an *approved deposit fund - the trustee of the fund; or

(c) for an *RSA - the *RSA provider.