Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)
Part 10 AMENDMENT OF THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
Division 2 The OSS system
150 Insertion of new section
After section 7 of the Principal Act the following section is inserted:
Interpretation: complying approved deposit fund
"7A. An approved deposit fund is a complying approved deposit fund at a particular time for the purposes of this Act if it is a complying ADF in relation to the year of income in which that time occurred for the purposes of Part IX of the Income Tax Assessment Act 1936.".
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