Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 4 Amendments relating to rebates for certain superannuation pensions and qualifying annuities
27 Application
The amendments made by this Division apply to payments of annuities or pensions on or after 1 July 1994.
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