Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)
Schedule 3 Instalment trusts
Income Tax Assessment Act 1997
4 Subsection 995-1(1) (definition of complying superannuation plan)
Repeal the definition, substitute:
complying superannuation plan means:
(a) a *complying superannuation fund; or
(b) a *public sector superannuation scheme that is:
(i) a *regulated superannuation fund; or
(ii) an exempt public sector superannuation scheme (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993); or
(c) a *complying approved deposit fund; or
(d) an *RSA.
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