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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 15   Roll-over annuities bought from life assurance companies

93   Paragraph 27A(12)(c)

Add at the end:

"(iii) if the annuity is purchased from a life assurance company - is an Australian policy (as defined by subsection 110(1)).".