Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Superannuation Industry (Supervision) Act 1993

353   Subsection 10(1) (definition of unit trust )

Repeal the definition, substitute:

unit trust means:

(a) a unit trust within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936 (whether established by a law of the Commonwealth or of a State or Territory, by a government agency or otherwise); or

(b) the trustee of such a trust;

as appropriate.


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