Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 11 Lump sum payments made from resident non-complying superannuation funds
68 Object
The object of this Division is to provide for a tax exemption for certain lump sum payments made from resident non-complying superannuation funds.