05 Jun 08 Meaning of Australian super fund in s 295-95(2) ITAA 1997 - TR 2008/D5
This draft Taxation Ruling was released on 4 June 2008 for public comment by 18 July 2008. Its full title is "Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997". The definition of 'Australian superannuation fund' is relevant in determining whether a superannuation fund is a 'complying superannuation fund' for the purposes of the Superannuation Industry (Supervision) Act 1993 (SISA). Superannuation funds that are complying superannuation funds are eligible for concessional tax treatment.
For a copy of TR 2008/D5, go here