Document ID: chunk:federal_register_of_legislation:C2012C00919:clause:5_102md
Version: federal_register_of_legislation:C2012C00919
Segment Type: clause
Provision Reference: sch 5 cl 102MD
Character Range: 61258–62092

102MD  Application of Division to trustees etc. of exempt life assurance funds and superannuation funds
  This Division applies to the person in whom the assets of a fund are vested (whether or not as trustee) in the same way as this Division applies to an exempt entity, if the fund is:
 (a) a fund maintained by a life assurance company solely in respect of a class of life assurance business that consists of business of, or in relation to, the issuing of, or the undertaking of liability under:
 (i) exempt life insurance policies (within the meaning of the Income Tax Assessment Act 1997); or
 (ii) complying superannuation/FHSA life insurance policies (within the meaning of that Act); or
 (b) a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust.

Income Tax Assessment Act 1997