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

33   At the end of subsection 42(1)

Add:

; and (c) the entity was not a self managed superannuation fund at any time during the year of income.