Superannuation fund definitions shape the scope of approving authority, beneficiary, trust and trustee under the income-tax rules.

For the purposes of rules 302 to 315, approving authority means the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. Beneficiary means a person referred to in paragraph 3(b) of Part B of Schedule XI to the Act for whom provision of annuity is made. Fund means a superannuation fund, or part of such a fund, established solely for payment of pension or family pension by the employer to employees.

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