Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 3 Superannuation fund residence requirements
Income Tax Assessment Act 1936
1 Paragraph 6E(1)(c)
Repeal the paragraph, substitute:
(c) at the relevant time:
(i) the central management and control of the fund is in Australia; or
(ii) the fund satisfies subsection (1A) or (1B); and
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).
