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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 4   Resident superannuation funds that were previously non-resident superannuation funds

24   Object

The object of this Division is to provide for a resident superannuation fund that was previously a non-resident superannuation fund to be liable for tax on the value of its assets less any members contributions in the fund.