Document ID: chunk:federal_register_of_legislation:C2025C00176:section:53
Version: federal_register_of_legislation:C2025C00176
Segment Type: section
Provision Reference: s 53
Character Range: 138188–138884

53  Trustee of scheme providing superannuation benefit
  For the purposes of the definition of trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, CSC is taken to be the person who manages the scheme constituted by the Defence Force (Superannuation) (Productivity Benefit) Determination made under section 52 of the Defence Act 1903.
Note: The definitions of public sector superannuation scheme, superannuation fund and trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 are relevant to this section.

Part IIIA—Remuneration, allowances and other benefits

Division 1—Determinations by the Minister