Superannuation Guarantee (Administration) Act 1992
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 approved deposit fund in relation to the year of income in which that time occurred for the purposes of the Income Tax Assessment Act 1997 .
[ CCH Note: S 7A will be amended by No 57 of 2025, s 3 and Sch 1 item 34, by substituting " complying approved deposit fund " for " complying approved deposit fund " (first occurring), effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
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