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

107   Application

The amendment made by this Subdivision applies in relation to superannuation pensions and annuities where the commencement day (within the meaning of section 140C of the Principal Act) is on or after 1 July 1994.