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

PART 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 7   Amendments to extend the meaning of annuities

31   Interpretation

Section 116E of the Principal Act is amended by inserting in subsection (1) the following definition:

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