Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 1 Resident and non-resident superannuation funds
12 Section 477
Repeal the section, substitute:
Resident Part IX entity
"477. For the purposes of this Part, a trust is a resident Part IX entity at a particular time if at that time the trust is:
(a) a resident superannuation fund; or
(b) a complying ADF, or a PST, as defined by subsection 267(1).".
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