Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 14 Pension or annuity paid from non-complying superannuation fund
86 Object
The object of this Division is to include in assessable income pensions and annuities paid from certain non-complying superannuation funds.