Superannuation Industry (Supervision) Amendment Regulations 2000 (No. 4) (280 of 2000)
Schedule 1 Amendments
[2] Subparagraphs 1.04 (5) (a) (iv), (v) and (vi)
substitute
(iv) virtual PST assets of a life insurance company within the meaning of the 1997 Tax Act;
(v) segregated exempt assets of a life insurance company within the meaning of the 1997 Tax Act; and
Note 1 PST is defined in regulation 1.03 to mean a pooled superannuation trust.
Note 2 Life insurance company, segregated exempt assets and virtual PST asset , are defined in subsection 995-1 (1) of the 1997 Tax Act.