Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 5   Amendments relating to the undeducted purchase price of an annuity or superannuation pension

29   Application of pre-1 July 88 funding credits

Section 275B of the Principal Act is amended by inserting "subparagraph (a)(iv) or" before "paragraph (b)" in the definition of "UPP" in subsection (3).