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
87 Subsection 27H(1)
Omit "The assessable income", substitute "Subject to subsection (1A), the assessable income".