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

75   Subsection 27A(1)

Insert:

"'eligible non-resident non-complying superannuation fund' means a non-resident superannuation fund that:

(a) is a continuously non-complying superannuation fund (as defined in subsection 267(1)); or

(b) is a non-complying superannuation fund that ceased, or last ceased, to be a complying superannuation fund on or after 1 July 1995;".