Superannuation Guarantee (Administration) Act 1992

PART 2 - EXPLANATION OF TERMS USED IN THE ACT  

SECTION 7  

7   INTERPRETATION: COMPLYING SUPERANNUATION FUND OR SCHEME  

A superannuation fund or scheme is a complying superannuation fund or scheme (as the case may be) in relation to a period for the purposes of this Act if it is a complying superannuation fund in relation to that period for the purposes of the Income Tax Assessment Act 1997 .