Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 5 SUPERANNUATION ENTITIES (TAXATION) ACT 1987
9 Application
The amendments made by this Schedule apply in relation to the lodgment
of a return for the 1994-95 year of income and each later year of
income, even if the return was lodged before the commencement of this
item.