Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 3   VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 4   SUPERANNUATION AND DETERMINATION OF LIFE EXPECTATION FACTOR

33   Application

The amendment made by this Part applies to an annuity where the

beginning of the period to which the first payment of the annuity

relates is after 30 March 1995, whether the annuity was purchased

before or after that day.