Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)

PART 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 6   Amendments relating to the tax treatment of the excessive component of ETPs

28   Capital gains, abnormal income and ETP excessive component to be disregarded

Section 149A of the Principal Act is amended by inserting in paragraph (1)(a) and subparagraph (1)(b)(i) "and did not include any amount under subsection 27B(1A) or (3)" after "Part IIIA".