Superannuation Legislation Amendment Act (No. 3) 1999 (121 of 1999)

Schedule 1   Amendment of the Superannuation Industry (Supervision) Act 1993 relating to self managed superannuation funds

Part 1   Regulation of self managed superannuation funds

31   At the end of section 36

Add:

Self managed superannuation funds

(5) A superannuation entity is not required to lodge a return under this section in respect of a year of income if the superannuation entity was, at all times during the year of income, a self managed superannuation fund.