Definitions for "Complying Fund"
superannuation fund which complies with the operational standards specified in the SIS Regulations and is thereby eligible to receive concessional taxation treatment. (See also Regulated Superannuation Fund).
A resident regulated superannuation fund that complies with the Superannuation Industry (Supervision) Act (SIS) and its Regulations. A fund must be complying to receive favourable tax treatment.
A superannuation fund, which complies within operational standards set out in the SIS legislation, enabling the fund to receive concessional taxation treatment.