Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Act, a fund or scheme is a complying superannuation fund at a particular time if, and only if:
(a) the fund or scheme is a complying superannuation fund for the purposes of the Income Tax Assessment Act 1997 in relation to the year of income in which the time occurs; and
(b) the fund or scheme is a superannuation fund as defined by subsection 6(1) of the Income Tax Assessment Act 1936 .
(2) In applying paragraph (1)(a) in relation to a fund or scheme and a particular time, the following are to be disregarded:
(a) any notice that is given after that time under section 40 of the Superannuation Industry (Supervision) Act 1993 and that relates to the fund or scheme and the year of income in which the time occurs;
(b) any revocation or setting aside, after that time, of a notice given before that time under section 40 of the Superannuation Industry (Supervision) Act 1993 and that relates to the fund or scheme and the year of income in which the time occurs or an earlier year of income.