Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
89 Subsection 995-1(1) (definition of trustee )
Repeal the definition, substitute:
trustee :
(a) of a *superannuation fund, an *approved deposit fund or a *pooled superannuation trust - means:
(i) if there is a trustee (within the ordinary meaning of that expression) of the fund or trust - the trustee; or
(ii) in any other case - the person who manages the fund or trust; and
(b) otherwise - has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.