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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 13   To make certain amendments to Subdivision AA of Division 2 of Part III in consequence of the amendments made by Divisions 11 and 12

83   Subsection 27A(1) (definition of 'taxed superannuation fund')

Add at the end:

"and (c) is a resident superannuation fund in relation to the year of income in which the ETP was made;".