Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 1   Resident and non-resident superannuation funds

12   Section 477

Repeal the section, substitute:

Resident Part IX entity

"477. For the purposes of this Part, a trust is a resident Part IX entity at a particular time if at that time the trust is:

(a) a resident superannuation fund; or

(b) a complying ADF, or a PST, as defined by subsection 267(1).".