Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 7 SUPERANNUATION AND UNDEDUCTED PURCHASE PRICE
43 Application
The amendments made by this Part apply to the calculation of the
undeducted purchase price of an annuity or superannuation pension
where the first day of the period to which the first payment of the
annuity or pension relates is on or after 1 July 1994.