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Regulation 2(3)
Textual Amendments
F1Sch. added (1.7.2007) by The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendment) Regulations 2007 (S.I. 2007/1600), reg. 1(1), Sch.
A complying superannuation plan as defined in section 995-1 (definitions) of the Income Tax Assessment Act 1997 of Australia .]