Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)
PART 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 6 Amendments relating to the tax treatment of the excessive component of ETPs
28 Capital gains, abnormal income and ETP excessive component to be disregarded
Section 149A of the Principal Act is amended by inserting in paragraph (1)(a) and subparagraph (1)(b)(i) "and did not include any amount under subsection 27B(1A) or (3)" after "Part IIIA".
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