For the purposes of the definition of trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 , CSC is taken to be the person who manages the scheme constituted by the Defence Force (Superannuation) (Productivity Benefit) Determination made under section 52 of the Defence Act 1903 .
Note: The definitions of public sector superannuation scheme ,
superannuation fund and trustee in section 43 of the
Superannuation Contributions Tax (Assessment and Collection) Act 1997 are
relevant to this section.