Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
47 Subsection 995-1(1) (definition of non-complying approved deposit fund )
Repeal the definition, substitute:
non-complying approved deposit fund means an *approved deposit fund that is not a *complying approved deposit fund.