Income Tax Rates Amendment (Superannuation) Act 2007 (19 of 2007)
Schedule 1 Amendment of the Income Tax Rates Act 1986
Income Tax Rates Act 1986
11 Subsection 3(1) (definition of non-complying ADF )
Repeal the definition, substitute:
non-complying ADF means a fund that, at all times during the year of income when the fund is in existence, is an approved deposit fund within the meaning of the Income Tax Assessment Act 1997, but does not include a fund that is a complying ADF.
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