Document ID: chunk:federal_register_of_legislation:C2025C00124:section:3
Version: federal_register_of_legislation:C2025C00124
Segment Type: section
Provision Reference: s 3
Character Range: 2923–3551

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.