Superannuation Industry (Supervision) Consequential Amendments Act 1993 (82 of 1993)
Part 5 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
25 Interpretation
Section 140C of the Principal Act is amended by omitting "3 of the Occupational Superannuation Standards Act 1987" from the definitions of "annuity" and "pension" and substituting "10 of the Superannuation Industry (Supervision) Act 1993".