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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 5   Withholding tax exemptions for certain interest, dividend and royalty income of overseas superannuation funds

34   Application

The amendments made by this Division apply in relation to income derived by a fund after whichever is the later of the commencement of this Division or the beginning of the 1994-95 year of income of the fund.