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Fuel Tax (Consequential and Transitional Provisions) Act 2006
444‑50 Superannuation funds444‑50 Superannuation funds
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444‑50 Superannuation funds
If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if: (a) the entity that manages the fund were the trustee of the fund; or (b) each of the entities that manage the fund were a trustee of the fund.
Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.