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

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Amendments abolishing the 90-day roll-over period for ETPs

49   Application

The amendments made by this Division apply in relation to amounts paid, as mentioned in paragraph 27A(12)(a), (b) or (c) of the Principal Act, on or after 1 July 1994.