Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 3   Amendments relating to deductions and rebates for personal contributions to superannuation funds

17   Application

(1) The amendments made by this Division (other than the amendments of sections 221YAB and 262A of the Principal Act) apply to assessments in respect of income of the 1992-93 year of income and of all later years of income.
        

(2) The amendment of section 221YAB of the Principal Act made by this Division applies in relation to provisional tax (including instalments) for the 1993-94 year of income and for later years of income.