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

79   Subsection 274(10)

At the end of the subsection add:

"(c) a transfer of an amount from an eligible non-resident non-complying superannuation fund to a resident superannuation fund other than so much of the amount as was properly payable out of the first-mentioned fund to a member of that fund on the day on which the transfer took place.".