Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 6 Amendments relating to the unused undeducted purchase price of certain annuities and superannuation pensions
33 Application
(1) The amendments made by this Division (other than section 32) apply in relation to ETPs made on or after 1 July 1994 (other than ISC-directed commutation payments).
(2) The amendments made by section 32 apply in relation to annuities where the first day of the period to which the first payment of the annuity relates is on or after 1 July 1994.
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