Section EX 33 — Income Tax Act 2007: Exemption for Australian regulated superannuation savings

EX 33 Exemption for Australian regulated superannuation savings A person’s rights in a FIF are not an attributing interest if— (a) the person is a natural person; and (b) the FIF is a foreign superannuation scheme that is— (i) an Australian approved deposit fund: (ii) an Australian exempt public sector superannuation scheme: (iii) an Australian regulated superannuation fund: (iv) an Australian retirement savings account. Defined in this Act: attributing interest , Australian approved deposit fund , Australian exempt public sector superannuation scheme , Australian regulated superannuation fund , Australian retirement savings account , FIF , foreign superannuation scheme , Compare: 2004 No 35 s EX 33E