Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1936
124 Section 317 (paragraph (a) of the definition of trust )
Repeal the paragraph, substitute:
(a) an entity in the capacity of trustee (including an entity that manages a trust if there is no trustee); or
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