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
39 Transitional
The first regulations made for the purposes of subparagraph (b)(vii) of the definition of "eligible annuity" in subsection 27A(1) of the Principal Act as amended by this Act may be expressed to apply in relation to annuities purchased during any period after the commencement of this section.
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).
