Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 5 Self-managed superannuation funds
Superannuation Industry (Supervision) Act 1993
10 At the end of section 10
Add:
(4) Treat an entity that is a superannuation fund as a self managed superannuation fund for the purposes of sections 6, 42 and 42A if:
(a) it has ceased being a self managed superannuation fund for the purposes of the rest of this Act; and
(b) the trustee of the fund is not an RSE licensee.
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).
