Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 4   SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993

Division 1   Amendments relating to the residency of superannuation funds and approved deposit funds

104   Section 10

Insert:

"'resident approved deposit fund' has the meaning given by section 20A;

'resident regulated superannuation fund' means a regulated superannuation fund that is a resident superannuation fund within the meaning of subsection 6E(1) of the Income Tax Assessment Act 1936;".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).