S 102UE substituted for s 102UE and 102UF by
No 143 of 2007
, s 3 and Sch 4 item 14, applicable to the first income year starting on or after 24 September 2007 and later income years. S 102UF formerly read:
SECTION 102UF LISTED PERSON
102UF
For the purposes of subsection
102UE(2)
, a person is a
listed person
if the person is:
(a)
an individual (other than in the capacity of trustee of a trust); or
(b)
a company (other than in the capacity of trustee of a trust); or
(c)
the trustee of a trust that is not a closely held trust; or
(d)
a pooled superannuation trust within the meaning of section
48
of the
Superannuation Industry (Supervision) Act 1993
, in relation to the year of income concerned; or
(e)
a complying superannuation fund, within the meaning of section
45
of that Act, in relation to the year of income concerned; or
(f)
a complying approved deposit fund, within the meaning of section
47
of that Act, in relation to the year of income concerned; or
(g)
an institution all of whose income of the year of income concerned is exempt under section
50-5
of the
Income Tax Assessment Act 1997
; or
(h)
a fund, authority or institution in Australia that is mentioned in section
30-15
of the
Income Tax Assessment Act 1997
.
S 102UF inserted by No 70 of 1999.
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