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

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 7   Amendments to extend the meaning of pensions and annuities, and to provide for minimum standards for certain annuities

36   Interpretation

Section 221A of the Principal Act is amended by inserting the following definitions in subsection (1):

"'annuity' has the same meaning as in section 3 of the Occupational Superannuation Standards Act 1987;

'pension' has the same meaning as in section 3 of the Occupational Superannuation Standards Act 1987;".