3Interpretation

#### 3 Interpretation (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.