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 D   Superannuation pensions and annuities not meeting standards

106   Assessment of benefits against lump sum RBL

Section 140ZF of the Principal Act is amended by inserting after paragraph (3)(b) the following word and paragraph:

"and (ba) the qualifying portions of any ETPs previously received by the person;".