Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 5 Superannuation amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
16 Subsection 995-1(1) (definition of non-complying superannuation fund )
Repeal the definition, substitute:
non-complying superannuation fund means a *superannuation fund that:
(a) is a fund; and
(b) is not a *complying superannuation fund.
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