Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 5 Amendments relating to the undeducted purchase price of an annuity or superannuation pension
29 Application of pre-1 July 88 funding credits
Section 275B of the Principal Act is amended by inserting "subparagraph (a)(iv) or" before "paragraph (b)" in the definition of "UPP" in subsection (3).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).