Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003 (111 of 2003)

Schedule 1   Amendments consequential on the Superannuation (Government Co contribution for Low Income Earners) Act 2003

Part 1   Amendments

Small Superannuation Accounts Act 1995

11   Section 4

Insert:

complying superannuation fund has the same meaning as in Part IX of the Income Tax Assessment Act 1936.

Note: Section 267 of the Income Tax Assessment Act 1936 defines complying superannuation fund by reference to the provisions of Division 3 of Part 5 of the Superannuation Industry (Supervision) Act 1993.