Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 2 Amendments relating to limits for deductions for contributions to superannuation funds
6 Application
The amendments made by this Division apply to assessments in respect of income of the 1994-95 year of income and of all later years of income.