A fund is a complying superannuation fund for the purposes of section 52ZZB of the VEA, at a particular time if:

• that time occurs during a particular tax year of the fund, and
• under section 45 of the Superannuation Industry (Supervision) Act 1993

http://www.comlaw.gov.au/Series/C2004A04633

• the fund is a complying superannuation fund for the purposes of Part IX of the Income Tax Assessment Act 1936 in relation to that tax year.

http://www.comlaw.gov.au/Series/C1936A00027