Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act:
"fund or unit trust affected by a reviewable decision" , in relation to a reviewable decision, means the fund or unit trust in relation to which the decision was made.
"reviewable decision" means a decision of the Commissioner of Taxation under section 15DF.
"trustee" , in relation to a fund or trust, has the same meaning as in the Superannuation Industry (Supervision) Act 1993 .
"year of income" , in relation to a fund or unit trust, means a period that is, for the purposes of the Tax Act, the year of income of the fund or unit trust that commenced on 1 July 1986 or a subsequent year of income.