Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:10_89
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 10 cl 89
Character Range: 386233–386704

89  Subsection 995‑1(1) (definition of trustee)
Repeal the definition, substitute:

trustee:
 (a) of a *superannuation fund, an *approved deposit fund or a *pooled superannuation trust—means:
 (i) if there is a trustee (within the ordinary meaning of that expression) of the fund or trust—the trustee; or
 (ii) in any other case—the person who manages the fund or trust; and
 (b) otherwise—has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.