s. 3 of a person means a person to whom the spouse person is married; S. 3(1) def. of * * * * * subsequent general valuation repealed by No. 84/2006 s. 8. S. 3(1) def. of means, in relation to a tax superannuation trust year— trust (a) a trust established on or before 30 June inserted by No. 85/2005 in the year preceding the tax year that, s. 22(1)(a). in relation to the year of income ending in that year, is— (i) a complying superannuation fund (within the meaning of section 42 or 42A of the Commonwealth Superannuation Act); or (ii) a complying approved deposit fund (within the meaning of section 43 of the Commonwealth Superannuation Act); or (iii) a pooled superannuation trust (within the meaning of section 44 of the Commonwealth Superannuation Act); or (b) a trust established after 30 June in the year preceding the tax year that, as at midnight on 31 December in that year, is— (i) a regulated superannuation fund (within the meaning of the Commonwealth Superannuation Act) or is taken to be a regulated superannuation fund under that Act; or
spouse of a person means a person to whom the person is married; S. 3(1) def. of subsequent general valuation repealed by No. 84/2006 s. 8. * * * * * S. 3(1) def. of trust inserted by No. 85/2005 s. 22(1)(a). superannuation trust means, in relation to a tax year— (a) a trust established on or before 30 June in the year preceding the tax year that, in relation to the year of income ending in that year, is— s. 3 (i) a complying superannuation fund (within the meaning of section 42 or 42A of the Commonwealth Superannuation Act); or (ii) a complying approved deposit fund (within the meaning of section 43 of the Commonwealth Superannuation Act); or (iii) a pooled superannuation trust (within the meaning of section 44 of the Commonwealth Superannuation Act); or (b) a trust established after 30 June in the year preceding the tax year that, as at midnight on 31 December in that year, is— (i) a regulated superannuation fund (within the meaning of the Commonwealth Superannuation Act) or is taken to be a regulated superannuation fund under that Act; or
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