Corporations Amendment Regulations 2007 (No. 1) (102 of 2007)
Schedule 1 Amendments
[5] Subregulation 7.9.01 (1), definition of superannuation provider
substitute
superannuation provider means any of the following:
(a) the trustee of a complying superannuation fund, within the meaning of subsection 995-1 (1) of the Income Tax Assessment Act 1997;
(b) the provider of an RSA, within the meaning of section 12 of the Retirement Savings Accounts Act 1997;
(c) the trustee of a constitutionally protected fund, within the meaning of subsection 995-1 (1) of the Income Tax Assessment Act 1997.
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