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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 12   Lump sum payments from certain non-resident superannuation funds

73   Object

The object of this Division is to include in assessable income lump sum payments made from certain non-resident superannuation funds and to allow credits for foreign tax paid on, and to exempt from tax contributions included in, such lump sum payments.