Commonwealth Numbered Acts

SUPERANNUATION INDUSTRY (SUPERVISION) CONSEQUENTIAL AMENDMENTS ACT 1993 No. 82, 1993 - SECT 32

32. Section 300A of the Principal Act is amended:

   (a)  by omitting paragraph (1)(a) and substituting the following paragraph:

"(a) at the time when the Commissioner is making an assessment in relation to
a fund or a unit trust for a particular year of income, the fund or unit trust
is not a complying superannuation fund, complying ADF or PST in respect of the
year of income; and";

   (b)  by omitting from paragraph (1)(b) "one of those sections" and
        substituting "section 40 of the SIS Act";

   (c)  by omitting from subparagraph (2)(b)(i) "return, certificates and fees
        referred to in subsection 12(1), 14(1) or 15B(1) of the OSS Act" and
        substituting "return and certificates referred to in subsection 36(1)
        of the SIS Act".