Commonwealth Consolidated Acts

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DEFENCE ACT 1903 - SECT 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.



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