Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
35 Subsection 995-1(1) (definition of foreign superannuation fund )
Repeal the definition, substitute:
foreign superannuation fund :
(a) a *superannuation fund is a foreign superannuation fund at a time if the fund is not an *Australian superannuation fund at that time; and
(b) a superannuation fund is a foreign superannuation fund for an income year if the fund is not an Australian superannuation fund for the income year.
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