Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 12   Amendments relating to reasonable benefits limits

Sub-Division C   Payer notification obligations

103   Payers of benefits to give certain information to Commissioner

Section 140M of the Principal Act is amended by omitting from sub-subparagraph (1)(a)(i)(B) "or the trustee of a superannuation fund" and substituting "or the Insurance and Superannuation Commissioner".