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

Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

The amendments made by this Division apply in relation to:

(a) gifts and contributions made on or after 1 July 1993; and

(b) pensions, gratuities and retiring allowances paid on or after 1 July 1993.