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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

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          <h1>Definitions for superannuation funds clarify approving authority, beneficiary, fund, and trust under tax rules for administration and payment.</h1> Defines key terms: approving authority as specified senior tax commissioners; beneficiary as a person for whom annuity is provided under the schedule; fund as a superannuation fund or part thereof established solely to make pension or family pension payments by an employer to employees; trust as the instrument under which the fund is constituted and trustee as its trustee.

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