Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 6 Deductions to employers etc. for certain contributions made to non-complying superannuation funds
35 Object
The object of this Division is to deny deductions to employers etc. for certain contributions made to non-complying superannuation funds.