Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 10 Definitions and related amendments
Income Tax Assessment Act 1997
7 Subsection 995-1(1)
Insert:
complying superannuation plan means:
(a) a *complying superannuation fund; or
(b) a *public sector superannuation scheme that is:
(i) a regulated superannuation fund (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993); or
(ii) an exempt public sector superannuation scheme (within the meaning of section 10 of that Act); or
(c) a *complying approved deposit fund; or
(d) an *RSA.
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