Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 4) 1987 No. 138 of 1987 - SECT 4

4. Section 6 of the Principal Act is amended by inserting in subsection (1)
the following definitions in their respective appropriate alphabetical
positions (determined on a letter-by-letter basis):

" 'proclaimed superannuation standards day' means the day fixed by
Proclamation for the purposes of section 5 of the Occupatiional Superannuation
Standards Act 1987;
'superannuation fund' includes:

   (a)  a superannuation fund within the meaning of the Occupational 
        Superannuation Standards Act 1987 ; and

   (b)  a fund to which section 23FC applies in relation to the year of income
        concerned;".