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

80   Application

The amendments made by this Division apply to assessments in respect of income of the 1994-95 year of income and each later year of income.