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 A   Certain commutation ETPs, pensions and annuities to be in excess of RBLs

98   Application

The amendments made by this Subdivision apply to:

(a) ETPs paid on or after 1 July 1994; and
              

(b) 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.