Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 2   Residency assumptions relating to superannuation funds, approved deposit funds and pooled superannuation trusts

16   Section 272

Omit all the words after "taxpayer", substitute:

"and:

(a) if the eligible entity is a non-resident superannuation fund in relation to the year of income concerned – a non-resident; or

(b) otherwise - a resident.".