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
34 After paragraph 42(1AA)(d)
Insert:
(da) the entity was not a self managed superannuation fund at any time during the year of income; and