, in relation to a reviewable decision, means the fund or unit trust in relation to which the decision was made.

means the charge worked out under Part IIA.

means a decision of the Commissioner of Taxation under section 15DF.

has the meaning given by sections 17A and 17B.

Note: Subsection (4) of this section extends the meaning of

self managed superannuation fund

for the purposes of sections 6, 42 and 42A.

means:

(a) a regulated superannuation fund; or

(b) an approved deposit fund; or

(c) a pooled superannuation trust.

, in relation to a fund, scheme or trust, means:

(a) if there is a trustee (within the ordinary meaning of that expression) of the fund, scheme or trustthe trustee; or

, in relation to a fund or unit trust, means a period that is, for the purposes of the Tax Act, the of the fund or unit trust that commenced on 1 July 1986 or a subsequent .