Income Tax Rates Amendment (Superannuation) Act 2007 (19 of 2007)

Schedule 1   Amendment of the Income Tax Rates Act 1986

Income Tax Rates Act 1986

5   Subsection 3(1) (definition of eligible superannuation fund )

Repeal the definition, substitute:

eligible superannuation fund means a fund that is a complying superannuation fund or a non-complying superannuation fund, as defined in the Income Tax Assessment Act 1997.