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

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 7   Amendments to extend the meaning of pensions and annuities, and to provide for minimum standards for certain annuities

38   Application

The amendments made by this Division (other than section 36) apply as follows:

(a) to the extent that the amendments relate to annuities-to annuities purchased after the commencement of this section;
        

(b) to the extent that the amendments relate to pensions-to payments of pensions made after the commencement of this section.