Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2023 (NO. 6 OF 2023) - SECT 39

substitute

chapter 3 transaction —see section 76.

"complying superannuation fund"—

        (a)     means an entity that is—

              (i)     a complying superannuation fund under the Superannuation Industry (Supervision) Act 1993

(Cwlth), section 42 or section 42A; or

              (ii)     an exempt public sector superannuation scheme under the Superannuation Industry (Supervision) Act 1993

(Cwlth), section 10 (1); and

        (b)     includes—

              (i)     a complying approved deposit fund; and

              (ii)     an eligible rollover fund.