A superannuation fund must satisfy certain legislative definitions to be considered a complying superannuation fund, and to benefit from the concessional rates of tax that apply to complying funds. Identify the sections of legislation that provide a definition of an SMSF, a complying SMSF, a regulated superannuation fund, plus and an Australian superannuation fund.

Superannuation Industry (Supervision) Act 1993 (Cth) and Superannuation Industry (Supervision) Regulations 1994 (Cth)

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In the context of Australian superannuation law the legislative framework for defining various types of superannuation funds is primarily found in the ... View the full answer