Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 11 Amendments relating to reasonable benefit limits (RBLs)
61 Application
The amendments of sections 27A and 27AA of the Principal Act made by this Division apply to ETPs (other than ISC-directed commutation payments) made on or after 1 July 1994.