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

9   Subsection 6(1) (definition of 'superannuation fund')

Omit the definition, substitute:

"'superannuation fund' means:

(a) a scheme for the payment of superannuation benefits upon retirement or death; or

(b) a superannuation fund within the definition of 'superannuation fund' in section 10 of the Superannuation Industry (Supervision) Act 1993;".