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
9 Subsection 6(1) (definition of 'superannuation fund')
Omit the definition, substitute:
"'superannuation fund' means:
(a) a scheme for the payment of superannuation benefits upon retirement or death; or
(b) a superannuation fund within the definition of 'superannuation fund' in section 10 of the Superannuation Industry (Supervision) Act 1993;".
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