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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 7   Definition of taxable contributions

45   Paragraph 274(1)(b)

After "complying superannuation fund", insert "in relation to the year of income in which the contributions are paid".